### Question
Can you define what qualified timber property means?


### Answer
**Qualified timber property** is defined as the following in *26 U.S.C. § 1400N*:

> given such term in section 194(c)(1).

#### Citation:
  - *26 U.S.C. § 1400N*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter Y-Short-Term Regional Benefits > PART II-TAX BENEFITS FOR GO ZONES**

