qualified property

(A)The term “qualified property” means property— (ii)the original use of which begins with the taxpayer or the acquisition of which by the taxpayer meets the requirements of clause (ii) of subparagraph (E), and (iii)which is placed in service by the taxpayer before. (B)

Source

26 USC § 168(k)(2)(A)


Scoping language

None: Default is title Scope
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