dependent care center
Defined in 1 dictionary — U.S. Code
United States Code
26 U.S.C. § 21 — for purposes of this section (6 versions over time)
For purposes of this paragraph, the term “dependent care center” means any facility which—
(i) provides care for more than six individuals (other than individuals who reside at the facility), and
(ii) receives a fee, payment, or grant for providing services for any of the individuals (regardless of whether such facility is operated for profit).