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qualified campus lodging

Defined in 1 dictionary — U.S. Code

United States Code

26 U.S.C. § 119 — for purposes of this section

For purposes of this subsection, the term “qualified campus lodging” means lodging to which subsection (a) does not apply and which is—

(A) located on, or in the proximity of, a campus of the educational institution, and

(B) furnished to the employee, his spouse, and any of his dependents by or on behalf of such institution for use as a residence.