qualified revitalization expenditure
Defined in 1 dictionary — U.S. Code
United States Code
26 U.S.C. § 1400I — for purposes of this section
The term “qualified revitalization expenditure” means any amount properly chargeable to capital account for property for which depreciation is allowable under section 168 (without regard to this section) and which is—
(i) nonresidential real property (as defined in section 168(e)), or
(ii) section 1250 property (as defined in section 1250(c)) which is functionally related and subordinate to property described in clause (i).