qualified exchange property
Defined in 1 place of the United States Code.
For purposes of this subsection, the term “qualified exchange property” means real property which is to be used for the qualified use set forth in subparagraph (A) or (B) of subsection (b)(2) under which the real property exchanged therefor originally qualified under subsection (a).
Source
- 1994–present26 U.S.C. § 2032AInternal Revenue Code · Valuation of certain farm, etc., real property · for purposes of this section