### Question
What does cooperative housing corporation mean?


### Answer
**Cooperative housing corporation** has the following meaning in *26 U.S.C. § 143*:

> given to such term by section 216(b)(1).

#### Citation:
  - *26 U.S.C. § 143*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter B-Computation of Taxable Income > PART IV-TAX EXEMPTION REQUIREMENTS FOR STATE AND LOCAL BONDS > Subpart A-Private Activity Bonds**

