qualified business
Defined in 3 places across 2 titles of the United States Code.
Except as otherwise provided in this subsection, the term “qualified business” means any trade or business.
Source
- 2000–present26 U.S.C. § 1397CInternal Revenue Code · Enterprise zone business defined · for purposes of this section
For purposes of this subsection, the term “qualified business” has the meaning given to such term by section 1397C(d); except that—
(A) in lieu of applying paragraph (2)(B) thereof, the rental to others of real property located in any low-income community shall be treated as a qualified business if there are substantial improvements located on such property, and
(B) paragraph (3) thereof shall not apply.
Source
- 2013–present26 U.S.C. § 45DInternal Revenue Code · New markets tax credit · for purposes of this section
For purposes of this subsection, the term "qualified business" has the meaning given to such term by section 1397C(d); except that—
(A) in lieu of applying paragraph (2)(B) thereof, the rental to others of real property located in any low-income community shall be treated as a qualified business if there are substantial improvements located on such property, and
(B) paragraph (3) thereof shall not apply.
For purposes of this section—
Source
- 2000–202226 U.S.C. § 45DInternal Revenue Code · New markets tax credit · for purposes of this section
The term “qualified business” means any business that does not contravene any law or public policy (as determined by the Secretary).
Source
- 1996–present42 U.S.C. § 604The Public Health and Welfare · Use of grants · under this part