single purpose horticultural structure
Defined in 1 place of the United States Code.
The term “single purpose horticultural structure” means—
(I) a greenhouse specifically designed, constructed, and used for the commercial production of plants, and
(II) a structure specifically designed, constructed, and used for the commercial production of mushrooms.
Source
- 1994–present26 U.S.C. § 168Internal Revenue Code · Accelerated cost recovery system · under this section