qualified contaminated site

(1) In general The term “qualified contaminated site” means any area— (A) which is held by the taxpayer for use in a trade or business or for the production of income, or which is property described in section 1221(a)(1) in the hands of the taxpayer, and (B) at or on which there has been a release (or threat of release) or disposal of any hazardous substance.


26 USC § 198(c)(1)

Scoping language

For purposes of this section
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