### Question
What does original seller mean?


### Answer
**Original seller** has the following meaning in *26 U.S.C. § 216*:

> the person from whom the corporation has acquired the apartments or houses (or leaseholds therein)

#### Citation:
  - *26 U.S.C. § 216*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter B-Computation of Taxable Income > PART VII-ADDITIONAL ITEMIZED DEDUCTIONS FOR INDIVIDUALS**

