dwelling unit

(1) Dwelling unit defined For purposes of this section— (A) In general The term “dwelling unit” includes a house, apartment, condominium, mobile home, boat, or similar property, and all structures or other property appurtenant to such dwelling unit. (B) Exception The term “dwelling unit” does not include that portion of a unit which is used exclusively as a hotel, motel, inn, or similar establishment.


26 USC § 280A(f)(1)

Scoping language

For purposes of this section
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