qualified residence
Defined in 1 place of the United States Code.
The term “qualified residence” means—
(I) the principal residence (within the meaning of section 1034) of the taxpayer, and
(II) 1 other residence of the taxpayer which is selected by the taxpayer for purposes of this subsection for the taxable year and which is used by the taxpayer as a residence (within the meaning of section 280A(d)(1)).
Source
- 1994–199726 U.S.C. § 163Internal Revenue Code · Interest · under this chapter
The term “qualified residence” means—
(I) the principal residence (within the meaning of section 121) of the taxpayer, and
(II) 1 other residence of the taxpayer which is selected by the taxpayer for purposes of this subsection for the taxable year and which is used by the taxpayer as a residence (within the meaning of section 280A(d)(1)).
Source
- 1997–present26 U.S.C. § 163Internal Revenue Code · Interest · under this chapter