residential construction contract
Defined in 1 dictionary — U.S. Code
United States Code
26 U.S.C. § 460 — for purposes of this section (13 versions over time)
The term “residential construction contract” means any contract which would be described in subparagraph (A) if clause (i) of such subparagraph reads as follows:
(“i) dwelling units (as defined in section 168(e)(2)(A)(ii)), and”.