qualified dwelling

(2) Qualified dwelling The term “qualified dwelling” means any— (A) house, (B) apartment, (C) condominium, or (D) mobile home not used on a transient basis (within the meaning of section 7701(a)(19)(C)(v) ), including all structures or other property appurtenant thereto.

Source

26 USC § 56(e)(2)


Scoping language

None identified. Default scope is assumed to be the entire title.
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