qualified residence
Defined in 1 dictionary — U.S. Code
United States Code
26 U.S.C. § 163 — under this chapter (2 versions over time)
The term “qualified residence” means—
(I) the principal residence (within the meaning of section 121) of the taxpayer, and
(II) 1 other residence of the taxpayer which is selected by the taxpayer for purposes of this subsection for the taxable year and which is used by the taxpayer as a residence (within the meaning of section 280A(d)(1)).