single family residence
Defined in 1 dictionary — U.S. Code
United States Code
26 U.S.C. § 25 — for purposes of this section
For purposes of this section, the term “single family residence” includes any manufactured home which has a minimum of 400 square feet of living space and a minimum width in excess of 102 inches and which is of a kind customarily used at a fixed location. Nothing in the preceding sentence shall be construed as providing that such a home will be taken into account in making determinations under section 143.