qualified campus lodging
Defined in 1 place of the United States Code.
For purposes of this subsection, the term “qualified campus lodging” means lodging to which subsection (a) does not apply and which is—
(A) located on, or in the proximity of, a campus of the educational institution, and
(B) furnished to the employee, his spouse, and any of his dependents by or on behalf of such institution for use as a residence.
Source
- 1994–present26 U.S.C. § 119Internal Revenue Code · Meals or lodging furnished for the convenience of the employer · for purposes of this section