school facility

(3) School facility For purposes of this subsection, the term “school facility” means— (A) any school building, (B) any functionally related and subordinate facility and land with respect to such building, including any stadium or other facility primarily used for school events, and (C) any property, to which section 168 applies (or would apply but for section 179), for use in a facility described in subparagraph (A) or (B).


26 USC § 142(k)(3)

Scoping language

For purposes of this subsection
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