qualified infrastructure property
Defined in 1 dictionary — U.S. Code
United States Code
26 U.S.C. § 168 — under this section (18 versions over time)
For purposes of this subparagraph, the term “qualified infrastructure property” means qualified Indian reservation property (determined without regard to subparagraph (A)(ii)) which—
(I) benefits the tribal infrastructure,
(II) is available to the general public, and
(III) is placed in service in connection with the taxpayer’s active conduct of a trade or business within an Indian reservation.