26 U.S.C. § 42

Citation: 26 U.S.C. § 42 (F)
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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(F) Qualified contract For purposes of subparagraph (E), the term “ qualified contract ” means a bona fide contract to acquire (within a reasonable period after the contract is entered into) the nonlow-income portion of the building for fair market value and the low-income portion of the building for an amount not less than the applicable fraction (specified in the extended low-income housing commitment ) of— (i) the sum of— (I)