26 U.S.C. § 42

Citation: 26 U.S.C. § 42 (A)
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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(A) In general In the case of any building which was a qualified low-income building as of the close of the 1st year of the credit period, if— (i)