dwelling unit
Defined in 1 dictionary — U.S. Code
United States Code
26 U.S.C. § 136 — in this section
The term “dwelling unit” has the meaning given such term by section 280A(f)(1).
26 U.S.C. § 168 — for purposes of this section
the term “dwelling unit” means a house or apartment used to provide living accommodations in a building or structure, but does not include a unit in a hotel, motel, or other establishment more than one-half of the units in which are used on a transient basis, and
26 U.S.C. § 25C — for purposes of this section (2 versions over time)
The term “dwelling unit” includes a manufactured home which conforms to Federal Manufactured Home Construction and Safety Standards (part 3280 of title 24, Code of Federal Regulations).
26 U.S.C. § 280A — for purposes of this section
The term “dwelling unit” includes a house, apartment, condominium, mobile home, boat, or similar property, and all structures or other property appurtenant to such dwelling unit.