recapture period

(7) Recapture period For purposes of this subsection, the term “recapture period” means the 15 taxable years beginning with the second taxable year following the taxable year in which the purchase of the principal residence for which a credit is allowed under subsection (a) was made.


26 USC § 36(f)(7)

Scoping language

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