specified plant
Defined in 1 dictionary — U.S. Code
United States Code
26 U.S.C. § 168 — for purposes of this section (14 versions over time)
For purposes of this paragraph, the term “specified plant” means—
(i) any tree or vine which bears fruits or nuts, and
(ii) any other plant which will have more than one crop or yield of fruits or nuts and which generally has a pre-productive period of more than 2 years from the time of planting or grafting to the time at which such plant begins bearing a marketable crop or yield of fruits or nuts.