### Question
How is the "qualified dwelling" defined?


### Answer
The term **qualified dwelling** is defined in *26 U.S.C. § 56* as follows -

> any—


(A) house,


(B) apartment,


(C) condominium, or


(D) mobile home not used on a transient basis (within the meaning of section 7701(a)(19)(C)(v)),


  

including all structures or other property appurtenant thereto

#### Citation:
  - *26 U.S.C. § 56*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter A-Determination of Tax Liability > PART VI-ALTERNATIVE MINIMUM TAX**

