... qualified section 179 disaster assistance prop- erty " means section 179 property ( as defined in subsection ( d ) ... real property ( 1 ) In general If a taxpayer elects the application of this subsection for any taxable year ...
... Qualified real property business debt . You can elect to exclude ( up to certain limits ) the discharge of qualified real property business debt . If you make the election , you must reduce the basis of your deprecia- ble real property ...
... Qualified real property business debt . You can choose to exclude ( up to certain limits ) the cancellation of qualified real property business debt . If you make the choice , you must reduce the basis of your depreciable real property ...
... REAL PROPER- TY . ( a ) Increase in Limitation . - Para- graph ( 2 ) of section 2032A ( a ) ( relating to limitation ) is amended to read as follows : " ( 2 ) ... Qualified Real Prop- erty.- ( 1087 1981 1103.17 HOUSE OF REPRESENTATIVES.
... real property , 26 § 2032A Works of art and their copyrights treated as separate , disallowance of deductions ... Qualified charitable remainder trust , defined , special rule , life estate or other terminable in- terest , marital ...
... real estate investment trust is predomi- nantly held by qualified trusts if— " ( I ) at least 1 qualified trust holds more than 25 percent ( by value ) of the interests in such real estate investment trust , or " ( II ) 1 or more qualified ...
... qualified section 179 disaster assistance prop- erty " means section 179 property ( as defined in subsection ( d ) ... real property ( 1 ) In general If a taxpayer elects the application of this subsection for any taxable year ...
... qualified real property interest under section 170 ( h ) ( 2 ) of the Code . ( 2 ) The facts are the same as in ( 1 ) above , except that Taxpayer created and donated the facade easement to the local historical society and claimed a ...
... qualified disaster as- sistance property ( as defined in section 168 ( n ) ( 2 ) ) . ( 3 ) Coordination with ... real property ( 1 ) In general If a taxpayer elects the application of this subsection for any taxable year beginning ...