and before

(ii)The term “qualified New York Liberty Zone property” shall not include any property described in section 168(k)(2)(D)(i). (iii)Such term shall not include any qualified New York Liberty Zone leasehold improvement property. (iv)For purposes of this subsection, rules similar to the rules of section 168(k)(2)(D)(iii) shall apply. (D)For purposes of this subsection, rules similar to the rules ofshall apply, except that clause (i) thereof shall be applied without regard to “and before”, and clause (iv) thereof shall be applied by substituting “qualified New York Liberty Zone property” for “qualified property”. (E)For purposes of this subsection, rules similar to the rules ofshall apply. (c)

Source

26 USC § 1400L(b)(2)(C)(ii)


Scoping language

None: Default is title Scope
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