investment property
Defined in 1 dictionary — U.S. Code
United States Code
26 U.S.C. § 148 — for purposes of this section
The term “investment property” means—
(A) any security (within the meaning of section 165(g)(2)(A) or (B)),
(B) any obligation,
(C) any annuity contract,
(D) any investment-type property, or
(E) in the case of a bond other than a private activity bond, any residential rental property for family units which is not located within the jurisdiction of the issuer and which is not acquired to implement a court ordered or approved housing desegregation plan.
26 U.S.C. § 148 — for purposes of this section
With respect to an issue other than an issue a part of which is a specified private activity bond (as defined in section 57(a)(5)(C)), the term “investment property” includes a specified private activity bond (as so defined).