§ 168(e)(2)(B)

is nonresidential real property

UNDECIDED

0 of 2 settled

  1. 1

    § 168(e)(2)(B)

    ALL OF
    “section 1250 property which is not—”
    NOT“residential rental property” unless Step 2 residential rental property UNDECIDED
    NOT“property with a class life of less than 27.5 years”
  2. 2

    § 168(e)(2)(A)(i)

    residential rental property

    ALL OF
    “any building or structure”
    “80 percent or more of the gross rental income from such building or structure for the taxable year is rental income from dwelling units”