timeshare association

(4) Timeshare association The term “timeshare association” means any organization (other than a condominium management association) meeting the requirement of subparagraph (A) of paragraph (1) if any member thereof holds a timeshare right to use, or a timeshare ownership interest in, real property constituting association property.


26 USC § 528(c)(4)

Scoping language

For purposes of this section
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