qualified health care property
Defined in 1 place of the United States Code.
The term “qualified health care property” means any real property (including interests therein), and any personal property incident to such real property, which—
(I) is a health care facility, or
(II) is necessary or incidental to the use of a health care facility.
Source
- 1999–present26 U.S.C. § 856Internal Revenue Code · Definition of real estate investment trust · for purposes of this part