residential construction contract
Defined in 1 place of the United States Code.
The term “residential construction contract” means any contract which would be described in subparagraph (A) if clause (i) of such subparagraph reads as follows:
“(i) dwelling units (as defined in section 167(k)), and”.
For purposes of this section—
Source
- 1994–199626 U.S.C. § 460Internal Revenue Code · Special rules for long-term contracts · for purposes of this section
The term “residential construction contract” means any contract which would be described in subparagraph (A) if clause (i) of such subparagraph reads as follows:
(“i) dwelling units (as defined in section 168(e)(2)(A)(ii)), and”.
Source
- 2013–present26 U.S.C. § 460Internal Revenue Code · Special rules for long-term contracts · for purposes of this section
The term "residential construction contract" means any contract which would be described in subparagraph (A) if clause (i) of such subparagraph reads as follows:
"(i) dwelling units (as defined in section 168(e)(2)(A)(ii)), and".
For purposes of this section—
Source
- 1996–202526 U.S.C. § 460Internal Revenue Code · Special rules for long-term contracts · for purposes of this section