low-income unit
Defined in 1 dictionary — U.S. Code
United States Code
26 U.S.C. § 142 — for purposes of this section
The term “low-income unit” means any unit which is required to be occupied by individuals who meet the applicable income limit.
26 U.S.C. § 42 — for purposes of this section
The term “low-income unit” means any unit in a building if—
(i) such unit is rent-restricted (as defined in subsection (g)(2)), and
(ii) the individuals occupying such unit meet the income limitation applicable under subsection (g)(1) to the project of which such building is a part.