qualified wireless spectrum
Defined in 1 place of the United States Code.
For purposes of this paragraph, the term "qualified wireless spectrum" means wireless spectrum which—
(i) is used in the trade or business of a wireless telecommunications carrier, and
(ii) was acquired after December 31, 2007, and before the date of enactment of this section.
Source
- 2022–present26 U.S.C. § 56AInternal Revenue Code · Adjusted financial statement income · in this section