section 1254 property
Defined in 1 dictionary — U.S. Code
United States Code
26 U.S.C. § 1254 — in this section
The term “section 1254 property” means any property (within the meaning of section 614) if—
(A) any expenditures described in paragraph (1)(A) are properly chargeable to such property, or
(B) the adjusted basis of such property includes adjustments for deductions for depletion under section 611.