qualified continuing care facility

(A)For purposes of this section, the term “qualified continuing care facility” means 1 or more facilities— (i)which are designed to provide services under continuing care contracts, (ii)which include an independent living unit, plus an assisted living or nursing facility, or both, and (iii)substantially all of the independent living unit residents of which are covered by continuing care contracts.

Source

26 USC § 7872(h)(3)(A)


Scoping language

For purposes of this section
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