original seller
Defined in 1 place of the United States Code.
For purposes of paragraph (5), the term “original seller” means the person from whom the corporation has acquired the apartments or houses (or leaseholds therein).
Source
- 1994–present26 U.S.C. § 216Internal Revenue Code · Deduction of taxes, interest, and business depreciation by cooperative housing corporation tenant-stockholder · for purposes of this section