qualified exchange property
Defined in 1 dictionary — U.S. Code
United States Code
26 U.S.C. § 2032A — for purposes of this section
For purposes of this subsection, the term “qualified exchange property” means real property which is to be used for the qualified use set forth in subparagraph (A) or (B) of subsection (b)(2) under which the real property exchanged therefor originally qualified under subsection (a).