child care facility
Defined in 1 place of the United States Code.
The term “child care facility” means any tangible property which qualifies under regulations prescribed by the Secretary as a child care center primarily for children of employees of the employer; except that such term shall not include any property—
(I) not of a character subject to depreciation; or
(II) located outside the United States.
Source
- 1994–present26 U.S.C. § 419Internal Revenue Code · Treatment of funded welfare benefit plans · for purposes of this section