Public-domain · open source

specified property

Defined in 1 place of the United States Code.

For purposes of this subsection, the term "specified property" means any qualified energy property and any property described in subparagraph (B) or (C) of subsection (c)(3).

Source

2024–present 26 U.S.C. § 25CInternal Revenue Code · Nonbusiness energy property · for purposes of this subtitle