### Question
How does the law define seller-provided financing?


### Answer
Under *26 U.S.C. § 6109*, **seller-provided financing** is defined as:

> any indebtedness incurred in acquiring any residence if the person to whom such indebtedness is owed is the person from whom such residence was acquired

#### Citation:
  - *26 U.S.C. § 6109*
  - Heading: **Subtitle F-Procedure and Administration > CHAPTER 61-INFORMATION AND RETURNS > Subchapter B-Miscellaneous Provisions**

