DC Zone asset
Defined in 1 place of the United States Code.
The term “DC Zone asset” includes any property which would be a DC Zone asset but for paragraph (2)(A)(i), (3)(A), or (4)(A)(i) or (ii) in the hands of the taxpayer if such property was a DC Zone asset in the hands of a prior holder.
Source
- 1998–present26 U.S.C. § 1400BInternal Revenue Code · Zero percent capital gains rate · for purposes of this section
The term “DC Zone asset” includes any property which would be a DC Zone asset but for paragraph (2)(A)(i), (3)(A), or (4)(A)(ii) in the hands of the taxpayer if such property was a DC Zone asset in the hands of a prior holder.
Source
- 1997–199826 U.S.C. § 1400BInternal Revenue Code · Zero percent capital gains rate · for purposes of this section
The term “DC Zone asset” means—
(A) any DC Zone business stock,
(B) any DC Zone partnership interest, and
(C) any DC Zone business property.
Source
- 1997–present26 U.S.C. § 1400BInternal Revenue Code · Zero percent capital gains rate · for purposes of this section