Factory-made Home Law and Legal Definition

According to 26 CFR 1.44-5 (Title 26 - Internal Revenue; Chapter I - Internal Revenue Service, Department Of The Treasury; Subchapter A - Income Tax; Part 1 - Income Taxes; Normal Taxes And Surtaxes; Determination Of Tax Liability; Credits Against Tax; Credits Allowable Under Sections 30 Through 45d), the term factory-made homes includes “mobile homes, houseboats and prefabricated and modular homes.”