...property is qualified property. Qualified property means tangible personal property and real property used by the taxpayer predominantly in the active conduct of a trade or business in an enterprise zone. Qualified property also includes an interest in a corporation, partnership,...

...construction property consists of depreciable real property located in a rural development investment zone and used by the taxpayer predominantly in the active conduct of a trade or business within the zone. If acquired by the taxpayer, the first use of the property must commence...

...construction property would consist of depreciable real property located in a rural development investment zone and used by the taxpayer predominantly in the active conduct of a trade or business within the zone. If acquired by the taxpayer, the first use of the property must commence...

..."Qualified Indian reservation property" eligible for accelerated depreciation includes property which is (1) used by the taxpayer predominantly in the active conduct of a trade or business within an Indian reservation, (2) not used or located outside the reservation on a regular...

..."Qualified Indian reservation property" eligible for accelerated depreciation includes property which is (1) used by the taxpayer predominantly in the active conduct of a trade or business within an Indian reservation, (2) not used or located outside the reservation on a regular...

...recovery periods for certain property. In order to qualify for this provision, a property must (1) be used by the taxpayer predominantly in the active conduct of a trade or business within an Indian reservation, (2) not be used outside the Indian reservation on a regular...