StacksVerified U.S. regulatory reference

31 CFR §802.223

Verified against eCFR.gov as of June 20, 2026View official text on eCFR.gov ↗
The term housing unit means a single family house, townhome, mobile home or trailer, apartment, group of rooms, or single room that is occupied as a separate living quarters, or, if vacant, is intended for occupancy as a separate living quarters.