qualified advanced mine safety equipment property

Defined in 1 place of the United States Code.

For purposes of this section, the term "qualified advanced mine safety equipment property" means any advanced mine safety equipment property for use in any underground mine located in the United States—

Source

2006–present 26 U.S.C. § 179EInternal Revenue Code · Election to expense advanced mine safety equipment · for purposes of this section

For purposes of this section, the term “qualified advanced mine safety equipment property” means any advanced mine safety equipment property for use in any underground mine located in the United States—

(1) the original use of which commences with the taxpayer, and

(2) which is placed in service by the taxpayer after the date of the enactment of this section.

Source

2013–2018 26 U.S.C. § 179EInternal Revenue Code · Election to expense advanced mine safety equipment · for purposes of this section