investment property

(2)The term “investment property” means— (A)any security (within the meaning ofor (B)), (B)any obligation, (C)any annuity contract, (D)any investment-type property, or (E)in the case of a bond other than a private activity bond, any residential rental property for family units which is not located within the jurisdiction of the issuer and which is not acquired to implement a court ordered or approved housing desegregation plan.

Source

26 USC § 148(b)(2)


Scoping language

For purposes of this section
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