---
kind: "unit"
title: "26"
title_heading: "Internal Revenue Code"
key: "stA/ch1/schF/ptVII"
level: "part"
label: "Part VII"
heading: "Certain Homeowners Associations"
release: "119-102"
url: "https://uscodex.org/usc/26/stA-ch1-schF-ptVII"
sections_count: 1
---

# Part VII — Certain Homeowners Associations

Title 26 — Internal Revenue Code › Subtitle A — Income Taxes › Chapter 1 — Normal Taxes and Surtaxes › Subchapter F — Exempt Organizations

## Sections

- [§528. Certain homeowners associations](/usc/26/528.md)