10-year property
Defined in 1 dictionary — U.S. Code
United States Code
26 U.S.C. § 168 — for purposes of this section (2 versions over time)
The term “10-year property” includes—
(i) any single purpose agricultural or horticultural structure (within the meaning of subsection (i)(13)),
(ii) any tree or vine bearing fruit or nuts,
(iii) any qualified smart electric meter, and
(iv) any qualified smart electric grid system.