qualified housing issue
Defined in 1 dictionary — U.S. Code
United States Code
26 U.S.C. § 146 — for purposes of this section (6 versions over time)
For purposes of this paragraph, the term “qualified housing issue” means—
(I) an issue described in section 142(a)(7) (relating to qualified residential rental projects), or
(II) a qualified mortgage issue (determined by substituting “12-month period” for “42-month period” each place it appears in section 143(a)(2)(D)(i)).