qualified section 179 Gulf Opportunity Zone property
Defined in 1 place of the United States Code.
For purposes of this subsection, the term “qualified section 179 Gulf Opportunity Zone property” means section 179 property (as defined in section 179(d)) which is qualified Gulf Opportunity Zone property (as defined in subsection (d)(2)).
Source
- 2005–200626 U.S.C. § 1400NInternal Revenue Code · Tax benefits for Gulf Opportunity Zone · in this section
For purposes of this subsection, the term “qualified section 179 Gulf Opportunity Zone property” means section 179 property (as defined in section 179(d)) which is qualified Gulf Opportunity Zone property (as defined in subsection (d)(2) without regard to subsection (d)(6)).
Source
- 2006–200726 U.S.C. § 1400NInternal Revenue Code · Tax benefits for Gulf Opportunity Zone · in this section
The term “qualified section 179 Gulf Opportunity Zone property” means section 179 property (as defined in section 179(d)) which is qualified Gulf Opportunity Zone property (as defined in subsection (d)(2) without regard to subsection (d)(6)).
Source
- 2007–present26 U.S.C. § 1400NInternal Revenue Code · Tax benefits for Gulf Opportunity Zone · in this section