residential real estate management association

(3) Residential real estate management association The term ‚Äúresidential real estate management association‚ÄĚ means any organization meeting the requirements of subparagraph (A) of paragraph (1) with respect to a subdivision, development, or similar area substantially all the lots or buildings of which may only be used by individuals for residences.

Source

26 USC § 528(c)(3)


Scoping language

For purposes of this section
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