short-life qualified tangible property
Defined in 1 place of the United States Code.
The term “short-life qualified tangible property” means any qualified tangible property to which section 168 applies and which is 3-year property or 5-year property for purposes of such section.
Source
- 1994–present26 U.S.C. § 936Internal Revenue Code · Puerto Rico and possession tax credit · for purposes of this section