qualified housing issue
Defined in 1 place of the United States Code.
For purposes of this paragraph, the term “qualified housing issue” means—
(I) an issue described in section 142(a)(7) (relating to qualified residential rental projects), or
(II) a qualified mortgage issue (determined by substituting “12-month period” for “42-month period” each place it appears in section 143(a)(2)(D)(i)).
Source
- 2013–present26 U.S.C. § 146Internal Revenue Code · Volume cap · for purposes of this section
For purposes of this paragraph, the term "qualified housing issue" means—
(I) an issue described in section 142(a)(7) (relating to qualified residential rental projects), or
(II) a qualified mortgage issue (determined by substituting "12-month period" for "42-month period" each place it appears in section 143(a)(2)(D)(i)).
For purposes of this section—
Source
- 2008–202226 U.S.C. § 146Internal Revenue Code · Volume cap · for purposes of this section