Since property used in a manner described in section 514(b)(1) (A), (B), (C), or (D) is not considered debt-financed property, indebtedness with respect to such property is not acquisition indebtedness. U does not at any time assume the mortgage. 1715(I)(d)(3)) or section 236 (12 U.S.C. (f) Certain Federal financing. Quelques banlieues de l' ouest de l'île (le « West Island ») n'ont jamais été regroupées dans le principal centre tarifaire de Montréal et ont donc un sous-ensemble réduit de la zone d'appels locaux de Montréal. Le problème d'attribution des numéros n'était pas aussi grave à Montréal que dans d'autres régions du Canada, car les chiffres ont tendance à s'épuiser assez rapidement. (a) In general - (1) Definition of acquisition indebtedness.

Line: 478 1715z-1) of title II of the National Housing Act, as amended, the obligation is not acquisition indebtedness. Acquisition indebtedness does not include an obligation to finance the purchase, rehabilitation, or construction of housing for low and moderate income persons to the extent that it is insured by the Federal Housing Administration. The amounts paid under the annuity are not dependent on the income derived from the property transferred to X. In cases where the outstanding principal amount of the modified obligation exceeds the outstanding principal amount of the unmodified obligation and only a portion of such refinanced indebtedness is to be treated as acquisition indebtedness, payments on the amount of the refinanced indebtedness shall be apportioned prorata between the amount of the preexisting indebtedness and the excess amount. Cependant, en moins d'une décennie, le 514 était presque épuisé en raison de la prolifération des technologies informatiques, de téléavertisseur et de téléphonie cellulaire, un problème exacerbé par la prolifération du système inefficace d'attribution de numéros du Canada. Similarly, the allocable portion of the partnership's adjusted basis in the office building which is attributable to X in computing the debt-basis percentage is $8 million (one-third of $24 million). (i) Bequest or devise. (iv) Addition, deletion, or substitution of sureties or other primary or secondary obligors. If an organization acquires property by gift subject to a mortgage, the outstanding principal indebtedness secured by such mortgage shall not be treated as acquisition indebtedness during the 10-year period following the date of such gift, so long as: (a) The mortgage was placed on the property more than 5 years before the date of the gift, and, (b) The property was held by the donor for more than 5 years before the date of the gift.

Montréal, 1 999 795 habitants ; For purposes of this paragraph, the value of an annuity at the time of exchange shall be computed in accordance with section 1011(b), § 1.1011-2(e)(1)(iii)(b)(2), and section 3 of Rev. (d) Indebtedness incurred in performing exempt purpose. Originellement, l’indicatif 438 devait être superposé aux indicatifs 514 et 450, mais la décision finale fut de superposer l’indicatif 438 sur l’indicatif 514 et de superposer l’indicatif 579 sur l’indicatif 450[2]. Indicatif 1. La date d'introduction du nouvel indicatif régional 263 n'est pas encore définie. Line: 68 Tout savoir sur l'Indicatif 1, 001 et +1, à quel pays correspond l'indicatif +1 ,comment téléphoner avec le code téléphonique 1, le prefixe de sortie pour les appels avec 1 et les indicatifs de villes commençant par 1. (vii) Tax liens (other than those described in the third sentence of this subparagraph).

In 1974 the university rents the apartment building to the public for purposes not described in section 514(b)(1) (A), (B), (C), or (D). For the period 1971 through 1980, the outstanding principal indebtedness secured by the mortgage is not acquisition indebtedness. Except as provided in subparagraphs (3) and (4) of this paragraph, whenever property is acquired subject to a mortgage, the amount of the outstanding principal indebtedness secured by such mortgage is treated as acquisition indebtedness with respect to such property even though the organization did not assume or agree to pay such indebtedness. X, an exempt organization, pledges some of its investment securities with a bank for a loan and uses the proceeds of such loan to purchase an office building which it leases to the public for purposes other than those described in section 514(b)(1) (A), (B), (C), or (D).



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