unit fraction
Defined in 1 dictionary — U.S. Code
United States Code
26 U.S.C. § 42 — for purposes of this section
For purposes of subparagraph (B), the term “unit fraction” means the fraction—
(i) the numerator of which is the number of low-income units in the building, and
(ii) the denominator of which is the number of residential rental units (whether or not occupied) in such building.