### Question
How is the term dwelling unit defined?


### Answer
The term **dwelling unit** is defined in *26 U.S.C. § 136* as the following:

> given such term by section 280A(f)(1).

#### Citation:
  - *26 U.S.C. § 136*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter B-Computation of Taxable Income > PART III-ITEMS SPECIFICALLY EXCLUDED FROM GROSS INCOME**

