10-year property
Defined in 1 place of the United States Code.
The term “10-year property” includes—
(i) any single purpose agricultural or horticultural structure (within the meaning of subsection (i)(13)), and
(ii) any tree or vine bearing fruit or nuts.
Source
- 1994–200826 U.S.C. § 168Internal Revenue Code · Accelerated cost recovery system · for purposes of this section
The term “10-year property” includes—
(i) any single purpose agricultural or horticultural structure (within the meaning of subsection (i)(13)),
(ii) any tree or vine bearing fruit or nuts,
(iii) any qualified smart electric meter, and
(iv) any qualified smart electric grid system.
Source
- 2008–present26 U.S.C. § 168Internal Revenue Code · Accelerated cost recovery system · for purposes of this section