NRS231A.120. “Qualified community development entity” defined.

Latest version.

“Qualified community development entity” has the meaning ascribed to it in section 45D of the Internal Revenue Code of 1986, 26 U.S.C. § 45D, but is limited to such an entity specified in NRS 231A.180.

(Added to NRS by 2013, 3447)

                    
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