§528. Certain homeowners associations — Inbound Citations

26 U.S.C. § 528

Cited by 4 provisions in release 119-102.

Citations to 26 U.S.C. § 528 as a whole

26 U.S.C. § 468(d)(2)(A)(i)(I)

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(I) is submitted pursuant to the provisions of section 511 or 528 of the Surface Mining Control and Reclamation Act of 1977 (as in effect on January 1, 1984), and

26 U.S.C. § 25D(e)(6)(B)

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(B) For purposes of this paragraph, the term “condominium management association” means an organization which meets the requirements of paragraph (1) of section 528(c) (other than subparagraph (E) thereof) with respect to a condominium project substantially all of the units of which are used as residences.
26 U.S.C. § 6012(a)(7)

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(7) Every homeowners association (within the meaning of section 528(c)(1)) which has homeowners association taxable income (within the meaning of section 528(d)) for the taxable year; and

26 U.S.C. § 6012(a)(7)

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(7) Every homeowners association (within the meaning of section 528(c)(1)) which has homeowners association taxable income (within the meaning of section 528(d)) for the taxable year; and