26 U.S.C. § 42

Citation: 26 U.S.C. § 42 (1)
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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(1) In general The term “ qualified low-income housing project ” means any project for residential rental property if the project meets the requirements of subparagraph (A), (B), or (C) whichever is elected by the taxpayer: (A) 20–50 test