26 U.S.C. § 42

Citation: 26 U.S.C. § 42 (B)
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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(B) Financing secured by property The requirements of this subparagraph are met with respect to any financing if such financing is secured by the qualified low-income building , except that this subparagraph shall not apply in the case of a federally assisted building described in subsection (d)(6)(C) if— (i)