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qualified business

Defined in 1 dictionary — U.S. Code

United States Code

26 U.S.C. § 1397C — for purposes of this section

Except as otherwise provided in this subsection, the term “qualified business” means any trade or business.

26 U.S.C. § 45D — for purposes of this section (16 versions over time)

For purposes of this subsection, the term “qualified business” has the meaning given to such term by section 1397C(d); except that—

(A) in lieu of applying paragraph (2)(B) thereof, the rental to others of real property located in any low-income community shall be treated as a qualified business if there are substantial improvements located on such property, and

(B) paragraph (3) thereof shall not apply.

42 U.S.C. § 604 — under this part

The term “qualified business” means any business that does not contravene any law or public policy (as determined by the Secretary).

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