§ 168(e)(6)(A)

qualified improvement property

UNDECIDED

0 of 3 settled

  1. 1

    § 168(e)(6)(A)

    ALL OF
    “any improvement made by the taxpayer to an interior portion of a building”
    “which is nonresidential real property” needs Step 2 is nonresidential real property UNDECIDED
    “such improvement is placed in service after the date such building was first placed in service”
  2. 2

    § 168(e)(2)(B)

    is nonresidential real property

    ALL OF
    “section 1250 property which is not—”
    NOT“residential rental property” unless Step 3 residential rental property UNDECIDED
    NOT“property with a class life of less than 27.5 years”
  3. 3

    § 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”