recapture period
Defined in 1 place of the United States Code.
For purposes of this subsection, the term “recapture period” means the 15 taxable years beginning with the second taxable year following the taxable year in which the purchase of the principal residence for which a credit is allowed under subsection (a) was made.
Source
- 2008–present26 U.S.C. § 36Internal Revenue Code · Overpayments of tax · under this subtitle