### Question
How is the "cooperative housing corporation" defined?


### Answer
The term **cooperative housing corporation** is defined in *26 U.S.C. § 143* as follows -

> 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 REQUIRE- > Subpart A-Private Activity Bonds**

