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


### Answer
**Qualified zone property** is defined as the following in *26 U.S.C. § 1394*:

> given such term by section 1397C; 

#### Citation:
  - *26 U.S.C. § 1394*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter U-Designation and Treatment of Empowerment Zones, Enterprise Communities, and Rural Development Investment Areas > PART II-TAX-EXEMPT FACILITY BONDS FOR EMPOWERMENT ZONES AND ENTERPRISE COMMUNITIES**

