condominium management association
Defined in 1 dictionary — U.S. Code
United States Code
26 U.S.C. § 25D — for purposes of this section
For purposes of this paragraph, the term “condominium management association” means an organization which meets the requirements of paragraph (1) of section 528(c) (other than subparagraph (E) thereof) with respect to a condominium project substantially all of the units of which are used as residences.
26 U.S.C. § 528 — for purposes of this section (3 versions over time)
The term "condominium management association" means any organization meeting the requirement of subparagraph (A) of paragraph (1) with respect to a condominium project substantially all of the units of which are used by individuals for residences.