former tax-exempt use property
Defined in 1 dictionary — U.S. Code
United States Code
26 U.S.C. § 470 — for purposes of this section
For purposes of this subsection, the term “former tax-exempt use property” means any property which—
(i) is not tax-exempt use property for the taxable year, but
(ii) was tax-exempt use property for any prior taxable year.