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timeshare association

Defined in 1 dictionary — U.S. Code

United States Code

26 U.S.C. § 528 — for purposes of this section

The term “timeshare association” means any organization (other than a condominium management association) meeting the requirement of subparagraph (A) of paragraph (1) if any member thereof holds a timeshare right to use, or a timeshare ownership interest in, real property constituting association property.