qualified product identification number
Defined in 1 place of the United States Code.
For purposes of this section, the term "qualified product identification number" means, with respect to any item of specified property, the product identification number assigned to such item by the qualified manufacturer pursuant to the methodology referred to in paragraph (3).
Source
- 2024–present26 U.S.C. § 25CInternal Revenue Code · Nonbusiness energy property · for purposes of this section