qualified first-time homebuyer
Defined in 1 dictionary — U.S. Code
United States Code
42 U.S.C. § 604 — under this part
The term “qualified first-time homebuyer” means a taxpayer (and, if married, the taxpayer's spouse) who has no present ownership interest in a principal residence during the 3-year period ending on the date of acquisition of the principal residence to which this subsection applies.