The IRC specifies "principally protected" as either having "substantially all of the proceeds of the obligation - who provides most mortgages in 42211. how many mortgages to apply for. utilized to obtain or to improve or secure an interest in real estate that, at the origination date, is the only security for the obligation" https://www.timesharetales.com/blog/how-much-does-it-cost-to-cancel-my-timeshare/ or having a reasonable market price of the interest that secures the obligation be at least 80% of the adjusted problem rate (normally the quantity that is loaned to the mortgagor) or be at least that quantity when contributed to the REMIC - what are the interest rates on 30 year mortgages today - what is the concept of nvp and how does it apply to mortgages and loans.
