qualified Indian reservation property

(4) Qualified Indian reservation property defined For purposes of this subsection— (A) In general The term “qualified Indian reservation property” means property which is property described in the table in paragraph (2) and which is— (i) used by the taxpayer predominantly in the active conduct of a trade or business within an Indian reservation, (ii) not used or located outside the Indian reservation on a regular basis, (iii) not acquired (directly or indirectly) by the taxpayer from a person who is related to the taxpayer (within the meaning of section 465(b)(3)(C) ), and (iv) not property (or any portion thereof) placed in service for purposes of conducting or housing class I, II, or III gaming (as defined in section 4 of the Indian Regulatory Act ( 25 U.S.C. 2703 )). (B) Exception for alternative depreciation property The term “qualified Indian reservation property” does not include any property to which the alternative depreciation system under subsection (g) applies, determined— (i) without regard to subsection (g)(7) (relating to election to use alternative depreciation system), and (ii) after the application of section 280F(b) (relating to listed property with limited business use). (C) Special rule for reservation infrastructure investment (i) In general Subparagraph (A)(ii) shall not apply to qualified infrastructure property located outside of the Indian reservation if the purpose of such property is to connect with qualified infrastructure property located within the Indian reservation. (ii) Qualified infrastructure property For purposes of this subparagraph, the term “qualified infrastructure property” means qualified Indian reservation property (determined without regard to subparagraph (A)(ii)) which— (I) benefits the tribal infrastructure, (II) is available to the general public, and (III) is placed in service in connection with the taxpayer’s active conduct of a trade or business within an Indian reservation. Such term includes, but is not limited to, roads, power lines, water systems, railroad spurs, and communications facilities.


26 USC § 168(j)(4)

Scoping language

For purposes of this subsection
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