section 1250 property
Defined in 1 dictionary — U.S. Code
United States Code
26 U.S.C. § 1250 — for purposes of this section
For purposes of this section, the term “section 1250 property” means any real property (other than section 1245 property, as defined in section 1245(a)(3)) which is or has been property of a character subject to the allowance for depreciation provided in section 167.
26 U.S.C. § 168 — under this section
The terms “section 1245 property” and “section 1250 property” have the meanings given such terms by sections 1245(a)(3) and 1250(c), respectively.
26 U.S.C. § 291 — for purposes of this section
The terms “section 1245 property” and “section 1250 property” have the meanings given such terms by sections 1245(a)(3) and 1250(c), respectively.