dwelling unit

(2) Residential rental or nonresidential real property (A) Residential rental property (i) Residential rental property The term “residential rental property” means any building or structure if 80 percent or more of the gross rental income from such building or structure for the taxable year is rental income from dwelling units. (ii) Definitions For purposes of clause (i)— (I) the term “dwelling unit” means a house or apartment used to provide living accommodations in a building or structure, but does not include a unit in a hotel, motel, or other establishment more than one-half of the units in which are used on a transient basis, and (II) if any portion of the building or structure is occupied by the taxpayer, the gross rental income from such building or structure shall include the rental value of the portion so occupied. (B) Nonresidential real property The term “nonresidential real property” means section 1250 property which is not— (i) residential rental property, or (ii) property with a class life of less than 27.5 years.


26 USC § 168(e)(2)

Scoping language

For purposes of this section
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