extended use period
Defined in 1 dictionary — U.S. Code
United States Code
26 U.S.C. § 42 — for purposes of this section
For purposes of this paragraph, the term “extended use period” means the period—
(i) beginning on the 1st day in the compliance period on which such building is part of a qualified low-income housing project, and
(ii) ending on the later of—
(I) the date specified by such agency in such agreement, or
(II) the date which is 15 years after the close of the compliance period.