lodging facility
Defined in 1 place of the United States Code.
The term “lodging facility” has the meaning given to such term by paragraph (9)(D)(ii).2
Source
- 1999–200026 U.S.C. § 856Internal Revenue Code · Definition of real estate investment trust · for purposes of this part
The term “lodging facility” has the meaning given to such term by subsection (d)(9)(D)(ii).
Source
- 2000–present26 U.S.C. § 856Internal Revenue Code · Definition of real estate investment trust · for purposes of this part
The term “lodging facility” includes customary amenities and facilities operated as part of, or associated with, the lodging facility so long as such amenities and facilities are customary for other properties of a comparable size and class owned by other owners unrelated to such real estate investment trust.
Source
- 1999–present26 U.S.C. § 856Internal Revenue Code · Definition of real estate investment trust · in this section
The term “lodging facility” means a hotel, motel, or other establishment more than one-half of the dwelling units in which are used on a transient basis.
Source
- 1999–200726 U.S.C. § 856Internal Revenue Code · Definition of real estate investment trust · in this section
The term “lodging facility” means a—
(I) hotel,
(II) motel, or
(III) other establishment more than one-half of the dwelling units in which are used on a transient basis.
Source
- 2007–present26 U.S.C. § 856Internal Revenue Code · Definition of real estate investment trust · in this section