first-time homebuyer

(1)The term “first-time homebuyer” means any individual if such individual (and if married, such individual’s spouse) had no present ownership interest in a principal residence in the District of Columbia during the 1-year period ending on the date of the purchase of the principal residence to which this section applies.

Source

26 USC § 1400C(c)(1)


Scoping language

For purposes of this section
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