qualified dwelling
Defined in 1 place of the United States Code.
The term “qualified dwelling” means any—
(A) house,
(B) apartment,
(C) condominium, or
(D) mobile home not used on a transient basis (within the meaning of section 7701(a)(19)(C)(v)),
Source
- 2013–present26 U.S.C. § 56Internal Revenue Code · Adjustments in computing alternative minimum taxable income · for purposes of this part
The term "qualified dwelling" means any—
(A) house,
(B) apartment,
(C) condominium, or
(D) mobile home not used on a transient basis (within the meaning of section 7701(a)(19)(C)(v)),
including all structures or other property appurtenant thereto.
Source
- 1994–202026 U.S.C. § 56Internal Revenue Code · Adjustments in computing alternative minimum taxable income · for purposes of this part