federally-assisted building
Defined in 1 place of the United States Code.
For purposes of subparagraph (A), the term “federally-assisted building” means any building which is substantially assisted, financed, or operated under—
(i) section 8 of the United States Housing Act of 1937,
(ii) section 221(d)(3) or 236 of the National Housing Act, or
(iii) section 515 of the Housing Act of 1949,
as such Acts are in effect on the date of the enactment of the Tax Reform Act of 1986.
Source
- 1994–200826 U.S.C. § 42Internal Revenue Code · Low-income housing credit · for purposes of this section
The term “federally-assisted building” means any building which is substantially assisted, financed, or operated under section 8 of the United States Housing Act of 1937, section 221(d)(3), 221(d)(4), or 236 of the National Housing Act, section 515 of the Housing Act of 1949, or any other housing program administered by the Department of Housing and Urban Development or by the Rural Housing Service of the Department of Agriculture.
Source
- 2008–present26 U.S.C. § 42Internal Revenue Code · Low-income housing credit · for purposes of this section