### Question
How is the term qualified mortgage bond defined?


### Answer
The term **qualified mortgage bond** is defined in *26 U.S.C. § 25* as the following:

> given such term by section 143(a)(1).

#### Citation:
  - *26 U.S.C. § 25*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter A-Determination of Tax Liability > PART IV-CREDITS AGAINST TAX > Subpart A-Nonrefundable Personal Credits**

