dwelling unit
Defined in 4 places of the United States Code.
The term “dwelling unit” has the meaning given such term by section 280A(f)(1).
Source
- 1994–present26 U.S.C. § 136Internal Revenue Code · Energy conservation subsidies provided by public utilities · in this section
The term “dwelling unit” includes a house, apartment, condominium, mobile home, boat, or similar property, and all structures or other property appurtenant to such dwelling unit.
Source
- 1994–present26 U.S.C. § 280AInternal Revenue Code · Disallowance of certain expenses in connection with business use of home, rental of vacation homes, etc. · for purposes of this section
The term “dwelling unit” includes a manufactured home which conforms to Federal Manufactured Home Construction and Safety Standards (part 3280 of title 24, Code of Federal Regulations).
Source
- 2007–present26 U.S.C. § 25CInternal Revenue Code · Nonbusiness energy property · for purposes of this section
The term “dwelling unit” includes a manufactured home which conforms to Federal Manufactured Home Construction and Safety Standards (section 3280 of title 24, Code of Federal Regulations).
Source
- 2005–200726 U.S.C. § 25CInternal Revenue Code · Nonbusiness energy property · for purposes of this section
the term “dwelling unit” means a house or apartment used to provide living accommodations in a building or structure, but does not include a unit in a hotel, motel, or other establishment more than one-half of the units in which are used on a transient basis, and
Source
- 1994–present26 U.S.C. § 168Internal Revenue Code · Accelerated cost recovery system · for purposes of this section