qualified business

(3) Qualified business For purposes of this subsection, the term “qualified business” has the meaning given to such term by section 1397C(d); except that— (A) in lieu of applying paragraph (2)(B) thereof, the rental to others of real property located in any low-income community shall be treated as a qualified business if there are substantial improvements located on such property, and (B) paragraph (3) thereof shall not apply.

Source

26 USC § 45D(d)(3)


Scoping language

None identified. Default scope is assumed to be the entire title.
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