qualified rehabilitation

(8) Qualified rehabilitation and home improvement (A) Qualified rehabilitation The term “qualified rehabilitation” has the meaning given such term by section 143(k)(5)(B). (B) Qualified home improvement The term “qualified home improvement” means an alteration, repair, or improvement described in section 143(k)(4).


26 USC § 25(e)(8)

Scoping language

For purposes of this section
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