nonresidential real property
Defined in 1 dictionary — U.S. Code
United States Code
26 U.S.C. § 168 — for purposes of this section
The term “nonresidential real property” means section 1250 property which is not—
(i) residential rental property, or
(ii) property with a class life of less than 27.5 years.
26 U.S.C. § 168 — for purposes of this section
For purposes of this paragraph, the term “nonresidential real property” includes residential rental property.