qualified intellectual property
Defined in 1 place of the United States Code.
For purposes of this subsection, the term “qualified intellectual property” means property described in subsection (e)(1)(B)(iii) (other than property contributed to or for the use of an organization described in subsection (e)(1)(B)(ii)).
Source
- 2005–present26 U.S.C. § 170Internal Revenue Code · Charitable, etc., contributions and gifts · under this section