imported property
Defined in 1 dictionary — U.S. Code
United States Code
26 U.S.C. § 168 — for purposes of this section
For purposes of this subsection, the term “imported property” means any property if—
(i) such property was completed outside the United States, or
(ii) less than 50 percent of the basis of such property is attributable to value added within the United States.