Home Mortgage Deduction on new construction

[qofmiwok]

The tax law states you have 90 days after the completion of a new home to get a mortgage and consider it home acquisition debt.  Is there a definition of what constitutes "completion"?

[tagteam]

Facts and circumstances.

See https://www.sjsu.edu/people/annette.nellen/website/225K%20Reading/N88-74.pdf

You might want to play it safe and use the first date the home is able to be occupied (or when you actually occupy the home).