qualified technological equipment
Defined in 1 place of the United States Code.
The term “qualified technological equipment” means—
(i) any computer or peripheral equipment,
(ii) any high technology telephone station equipment installed on the customer's premises, and
(iii) any high technology medical equipment.
Source
- 1994–present26 U.S.C. § 168Internal Revenue Code · Accelerated cost recovery system · for purposes of this section