United States Code

For purposes of this subchapter, the term “qualified per-unit retain certificate” means any per-unit retain certificate which the distributee has agreed, in the manner provided in

For purposes of subparagraph (A)(iv) of this paragraph, the term “qualified plan” means (i) a stock bonus, pension, or profit-sharing plan which meets the requirements for qualific

The term “qualified plan award” means an employee achievement award awarded as part of an established written plan or program of the taxpayer which does not discriminate in favor o

the term "qualified plan distribution annuity contract" means an annuity contract purchased for a participant and distributed to the participant by a plan or contract des

For purposes of this subparagraph, the term "qualified plan loan offset amount" means a plan loan offset amount which is treated as distributed from a qualified employer

The term “qualified plug-in electric vehicle” means a specified vehicle— (A) the original use of which commences with the taxpayer, (B) which is acquired for use or lease by the ta

For purposes of this paragraph, the term “qualified pole rental” means any rental of a pole (or other structure used to support wires) if such pole (or other structure)— (i) is use

the term “qualified political committee” means a national or State committee of a political party, the Republican and Democratic Senatorial Campaign Committees, the Democratic Nati

For purposes of this subsection, the term “qualified portion” means the portion of the shareholder's holding period— (A) which is after December 31, 1997, and (B) during which the

The term "qualified position" means a position, designated by the Secretary for the purpose of this section, in which the incumbent performs, manages, or supervises funct

The term “qualified possession source investment income” means gross income which— (A) is from sources within a possession of the United States in which a trade or business is acti

The term “qualified possession wages” means wages paid or incurred by the possession corporation during the taxable year in connection with the active conduct of a trade or busines

The term “qualified postsecondary credentialing expenses” means— (A) tuition, fees, books, supplies, and equipment required for the enrollment or attendance of a designated benefic

In this subsection, the term "qualified practitioner" means a practitioner who— (i) is licensed under State law to prescribe controlled substances; and (ii) is not solely

For purposes of this paragraph, the term “qualified pre-1985 instrument” means any decree of divorce or separate maintenance or written agreement— (i) which is executed before Janu

The term "qualified preferred dividend" means any fixed dividend payable with respect to any share of stock which— (I) provides for fixed preferred dividends payable not

The term “qualified pregnant woman or child” means— (1) a pregnant woman who— (A) would be eligible for aid to families with dependent children under part A of subchapter IV (or wo

Except as provided in paragraph (2), the term “qualified preretirement survivor annuity” means a survivor annuity for the life of the surviving spouse of the participant if— (A) th

For purposes of this part and part C, the term “qualified prescription drug coverage” means either of the following: (A) Standard prescription drug coverage (as defined in subsecti

The term “qualified principal residence” means a principal residence (within the meaning of section 1034 of the Internal Revenue Code of 1986), the qualified acquisition costs of w

For purposes of this section, the term "qualified principal residence indebtedness" means acquisition indebtedness (within the meaning of section 163(h)(3)(B), applied by

The term "qualified private auditor" means a commercial auditor— (A) that performs audits in accordance with generally accepted government auditing standards; and (B) tha

the term “qualified private lender” means any privately-owned bank or other lending institution that— (i) is not a preferred lender; and (ii) the Administrator determines meets the

The term “qualified prize” means any prize or award which— (i) is awarded as a part of a contest, lottery, jackpot, game, or other similar arrangement, (ii) does not relate to any

The term “qualified prize option” means an option which— (i) entitles an individual to receive a single cash payment in lieu of receiving a qualified prize (or remaining portion th

The term “qualified product” means a firearm (as defined in subparagraph (A) or (B) of section 921(a)(3) of title 18 ), including any antique firearm (as defined in section 921(a)(

For purposes of this section, the term "qualified product identification number" means, with respect to any item of specified property, the product identification number

The term “qualified production activity” means the manufacturing, production, or refining of a qualified product. The activities of any taxpayer do not constitute manufacturing, pr

The term “qualified production property” means that portion of any nonresidential real property— (i) to which this section applies, (ii) which is used by the taxpayer as an integra

The term "qualified product or project" means— (A) engineering, mechanization, or technology improvements that will address challenges relating to growing, harvesting, ha

The term “qualified professional” means an individual who is a licensed architect or a licensed engineer and meets such other requirements as the Secretary may provide.

the term “qualified professional asset manager” means— (A) a bank, as defined in section 202(a)(2) of the Investment Advisers Act of 1940 ( 15 U.S.C. 80b–2(a)(2) ) which— (i) has t

For purposes of subparagraph (A), the term “qualified program” means any governmental program providing mortgage loans (other than 1st mortgage loans) or grants— (i) which restrict

The term “qualified project” means any qualified facility (as determined under section 45(d) without regard to paragraph (10) and to any placed in service date) owned by a qualifie

The term “qualified project costs” means the cost of acquisition, construction, reconstruction, and renovation of— (i) nonresidential real property and residential rental property

The term “qualified project period” means the period beginning on the 1st day on which 10 percent of the residential units in the project are occupied and ending on the latest of—

For purposes of this paragraph, the term “qualified property” has the meaning given to such term by section 108(g)(3)(C). / For purposes of this paragraph, the term “qualified prop

The term “qualified property or services” means any property (other than real property and other than personal property of a kind held for investment) or services which are offered

Qualified proprietary cargo.—The term “qualified proprietary cargo” means— (A) oil, petroleum products, petrochemicals, or liquefied natural gas cargo that is beneficially owned by

For purposes of this section, the term “qualified proprietorship” means, with respect to any taxable year, any qualified business carried on by an individual as a proprietorship if

The term “qualified protection and advocacy system technical assistance provider” means an entity that has experience in— (A) working with protection and advocacy systems establish

the term “qualified provider” means any provider that— (A) is eligible for payments under a State plan approved under this subchapter, (B) provides services of the type described i

The term “qualified provider of entrepreneurship courses” means any small business development center described in section 21 of the Small Business Act ( 15 U.S.C. 648 ), insofar a

The term “qualified psychologist services” means such services and such services and supplies furnished as an incident to his service furnished by a clinical psychologist (as defin

For purposes of this subchapter, the term “qualified public accountant” means— (i) a person who is a certified public accountant, certified by a regulatory authority of a State; (i

For purposes of subsection (a)(13), the term “qualified public educational facility” means any school facility which is— (A) part of a public elementary school or a public secondar

The term “qualified public entertainment activity” means a public entertainment activity which is conducted by a qualifying organization described in subparagraph (C) in— (i) conju

The term “qualified public entity” means— (i) a Federal, State, or local government entity, or any political subdivision, agency, or instrumentality thereof, (ii) a mutual or coope

For purposes of this section, the term “qualified public housing agency” means a public housing agency that meets the following requirements: (i) The sum of (I) the number of publi

For purposes of this section, the term “qualified publicly traded partnership” means a publicly traded partnership described in section 7704(b) other than a partnership which would

The term "qualified publicly traded partnership income" means, with respect to any qualified trade or business of a taxpayer, the sum of— (A) the net amount of such taxpa

For purposes of this paragraph, the term "qualified public safety employee" means— (i) any employee of a State or political subdivision of a State who provides police pro

The term “qualified purchaser” means any entity that agrees to maintain low-income affordability restrictions for the remaining useful life of the housing (as determined under sect

The term “qualified purpose” means, with respect to any qualified zone academy— (A) rehabilitating or repairing the public school facility in which the academy is established, (B)

For purposes of this section, the term “qualified railroad retirement beneficiary” means an individual whose name has been certified to the Secretary by the Railroad Retirement Boa

For purposes of this section, the term “qualified railroad track maintenance expenditures” means gross expenditures (whether or not otherwise chargeable to capital account) for mai

The term “qualified real estate agent” means any individual who is a sales person if— (A) such individual is a licensed real estate agent, (B) substantially all of the remuneration

The term “qualified real estate loan” means any loan— (A) secured by— (i) rural or agricultural real estate, or (ii) a leasehold mortgage (with a status as a lien) on rural or agri

For purposes of this section, the term “qualified real property” means— (1) any qualified improvement property described in section 168(e)(6), and (2) any of the following improvem

The term “qualified real property business indebtedness” means indebtedness which— (A) was incurred or assumed by the taxpayer in connection with real property used in a trade or b

For purposes of this subsection, the term “qualified real property interest” means any of the following interests in real property: (A) the entire interest of the donor other than

The term “qualified recipient” means an individual who is a citizen of the United States or a resident alien thereof or any legal entity established under State or Federal law whic

The term "qualified reclamation or closing costs" means any of the following expenses: (A) Mining reclamation and closing costs Any expenses incurred for any land reclama

The term “qualified redevelopment bond” means any bond issued as part of an issue 95 percent or more of the net proceeds of which are to be used for 1 or more redevelopment purpose

For purposes of this subsection, the term “qualified refiner or processor” means a domestic corporation— (A) substantially all of the activities of which consist of the active cond

For purposes of this section, the term “qualified refinery” means any refinery located in the United States which is designed to serve the primary purpose of processing liquid fuel

The term “qualified refinery property” means any portion of a qualified refinery— (A) the original use of which commences with the taxpayer, (B) which is placed in service by the t

Qualified reformation.—For purposes of this paragraph, the term "qualified reformation" means a change of a governing instrument by reformation, amendment, construction,

The term "qualified rehabilitated building" means any building (and its structural components) if— (i) such building has been substantially rehabilitated, (ii) such build

For purposes of subparagraph (A), the term “qualified rehabilitation” means any rehabilitation of a building if— (i) there is a period of at least 20 years between the date on whic

The term “qualified rehabilitation expenditure” means any amount properly chargeable to capital account— (i) for property for which depreciation is allowable under section 168 and

The term “qualified rehabilitation loan” means any owner-financing provided in connection with— (i) a qualified rehabilitation, or (ii) the acquisition of a residence with respect

For purposes of this subsection, the term “qualified reimbursements” means the amounts paid by the United States Postal Service to employees as an equipment maintenance allowance u

The term "qualified REIT dividend" means any dividend from a real estate investment trust received during the taxable year which— (A) is not a capital gain dividend, as d

For purposes of this subsection, the term “qualified REIT subsidiary” means any corporation if 100 percent of the stock of such corporation is held by the real estate investment tr

Qualified relative.—The term “qualified relative” means each of the following: (A) The spouse of an individual described in paragraph (1), (2), (3), or (4). (B) A parent, stepparen

In this section, the term “qualified religious or charitable entity or organization” means— (A) an entity described in section 170(c)(1) of the Internal Revenue Code of 1986; or (B

The term “qualified renewable energy” means energy derived from biomass, solar, geothermal, or wind as identified by the Administrator in consultation with the Secretary of Energy.

The term “qualified renewal property” means any property to which section 168 applies (or would apply but for section 179) if— (A) such property was acquired by the taxpayer by pur

For purposes of subparagraph (A), the term "qualified rental period" means a consecutive period of— (i) 12 or more months which begins or ends in such taxable year, or (i

For purposes of subparagraph (A), the term “qualified rents” means any amount which would be treated as rents from real property if received by the real estate investment trust.

The term “qualified rent-to-own property” means property held by a rent-to-own dealer for purposes of being subject to a rent-to-own contract.

The term “qualified replacement mortgage” means any obligation— (A) which would be a qualified mortgage if transferred on the startup day in exchange for regular or residual intere

For purposes of this subsection, the term "qualified replacement plan" means a qualified plan established or maintained by the employer in connection with a qualified pla

The term “qualified replacement property” means any security issued by a domestic operating corporation which— (i) did not, for the taxable year preceding the taxable year in which

The term “qualified representative” means any individual (whether or not an attorney) who is authorized to practice before the Internal Revenue Service or the applicable court.

The term “qualified research” means research— (A) with respect to which expenditures are treated as domestic research or experimental expenditures under section 174A, (B) which is

For purposes of this section, the term “qualified research and experimental expenditures” means amounts which are foreign research or experimental expenditures within the meaning o

The term “qualified research consortium” means any organization which— (I) is described in section 501(c)(3) or 501(c)(6) and is exempt from tax under section 501(a), (II) is organ

For purposes of this paragraph, the term “qualified research contribution” means a charitable contribution by a corporation of tangible personal property described in paragraph (1)

The term "qualified research entity" means an entity that— (A) is a nonpartisan research organization or a Federally funded research and development center; (B) has appro

The term “qualified research expenses” means the sum of the following amounts which are paid or incurred by the taxpayer during the taxable year in carrying on any trade or busines

The term “qualified reserve asset” means any intangible property which is held for investment and as part of a qualified reserve fund.

For purposes of subparagraph (A), the term "qualified reserve fund" means any reasonably required reserve to— (i) provide for full payment of expenses of the REMIC or amo

The term “qualified reserve plan” means a qualified foreign plan with respect to which an election made by the taxpayer is in effect for the taxable year. An election under the pre

For purposes of this subsection, the term "qualified reservist distribution" means any distribution to an individual of all or a portion of the balance in the employee's

The term “qualified residence” means— (I) the principal residence (within the meaning of section 121) of the taxpayer, and (II) 1 other residence of the taxpayer which is selected

The term “qualified residence interest” means any interest which is paid or accrued during the taxable year on— (i) acquisition indebtedness with respect to any qualified residence

Except as otherwise provided in this paragraph, the term “qualified resident” means, with respect to any foreign country, any foreign corporation which is a resident of such foreig

The term “qualified residential rental project” means any project for residential rental property if, at all times during the qualified project period, such project meets the requi