health care facility

(4) Definitions For purposes of paragraph (3)— (A) Lodging facility The term “lodging facility” has the meaning given to such term by subsection (d)(9)(D)(ii). (B) Health care facility The term “health care facility” has the meaning given to such term by subsection (e)(6)(D)(ii).

Source

26 USC § 856(l)(4)


Scoping language

For purposes of this part
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