### Question
How is the "gross rent" defined?


### Answer
The term **gross rent** is defined in *26 U.S.C. § 42* as follows -

> given such term by paragraph (2)(B) of this subsection.

#### Citation:
  - *26 U.S.C. § 42*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter A-Determination of Tax Liability > PART IV-CREDITS AGAINST TAX > Subpart D-Business Related Credits**

