DC Zone asset
Defined in 1 dictionary — U.S. Code
United States Code
26 U.S.C. § 1400B — for purposes of this section
The term “DC Zone asset” means—
(A) any DC Zone business stock,
(B) any DC Zone partnership interest, and
(C) any DC Zone business property.
26 U.S.C. § 1400B — for purposes of this section (2 versions over time)
The term “DC Zone asset” includes any property which would be a DC Zone asset but for paragraph (2)(A)(i), (3)(A), or (4)(A)(i) or (ii) in the hands of the taxpayer if such property was a DC Zone asset in the hands of a prior holder.