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Introduction

SECTION 3. SCOPE

Internal Revenue Bulletin 2008-10 · 2026-10-03 edition · updated 2026-10-04 · United States

.01 In general . This revenue procedure applies to a dwelling unit, as defined in section 3.02 of this revenue procedure, that meets the qualifying use standards in section 4.02 of this revenue procedure.

.02 Dwelling unit . For purposes of this revenue procedure, a dwelling unit is real property improved with a house, apartment, condominium, or similar improvement that provides basic living accommodations including sleeping space, bathroom and cooking facilities.

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▸Contents — Internal Revenue Bulletin 2008-10
Internal Revenue Bulletin 2008-10

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