26 U.S.C. § 42

Citation: 26 U.S.C. § 42 (E)
Parent Document: 26 U.S.C. § 42
Jurisdiction: United States (federal)
Original Source: https://www.law.cornell.edu/uscode/text/26/42 ↗

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(E) Qualified basis to include portion of building used to provide supportive services for homeless In the case of a qualified low-income building described in subsection (i)(3)(B)(iii), the qualified basis of such building for any taxable year shall be increased by the lesser of— (i)