qualified military base realignment and closure fringe

(1) In general The term “qualified military base realignment and closure fringe” means 1 or more payments under the authority of section 1013 of the Demonstration Cities and Metropolitan Development Act of 1966 ( 42 U.S.C. 3374 ) (as in effect on the date of the enactment of the American Recovery and Reinvestment Tax Act of 2009).

Source

26 USC § 132(n)(1)


Scoping language

For purposes of this section
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