floor space fraction
Defined in 1 dictionary — U.S. Code
United States Code
26 U.S.C. § 42 — for purposes of this section
For purposes of subparagraph (B), the term “floor space fraction” means the fraction—
(i) the numerator of which is the total floor space of the low-income units in such building, and
(ii) the denominator of which is the total floor space of the residential rental units (whether or not occupied) in such building.