### Question
How does ITEMIZED DEDUCTIONS FOR INDIVIDUALS AND CORPORATIONS define qualified infrastructure property?


### Answer
Under *26 U.S.C. § 168*, **qualified infrastructure property** is defined as:

> qualified Indian reservation property (determined without regard to subparagraph (A)(ii)) which—


(I) benefits the tribal infrastructure,


(II) is available to the general public, and


(III) is placed in service in connection with the taxpayer's active conduct of a trade or business within an Indian reservation

#### Citation:
  - *26 U.S.C. § 168*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter B-Computation of Taxable Income > PART VI-ITEMIZED DEDUCTIONS FOR INDIVIDUALS AND CORPORATIONS**

