qualified trade or business

(3)For purposes of this subsection, the term “qualified trade or business” means any trade or business other than— (A)any trade or business involving the performance of services in the fields of health, law, engineering, architecture, accounting, actuarial science, performing arts, consulting, athletics, financial services, brokerage services, or any trade or business where the principal asset of such trade or business is the reputation or skill of 1 or more of its employees, (B)any banking, insurance, financing, leasing, investing, or similar business, (C)any farming business (including the business of raising or harvesting trees), (D)any business involving the production or extraction of products of a character with respect to which a deduction is allowable underor 613A, and (E)any business of operating a hotel, motel, restaurant, or similar business.

Source

26 USC § 1202(e)(3)


Scoping language

None: Default is title Scope
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