### Question
What is the definition of qualified New York Liberty Zone property?


### Answer
The definition of **qualified New York Liberty Zone property** is as follows in *26 U.S.C. § 1400L*:

> given such term by subsection (b)(2), determined without regard to subparagraph (C)(i) thereof.

#### Citation:
  - *26 U.S.C. § 1400L*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter Y-Short-Term Regional Benefits > PART I-TAX BENEFITS FOR NEW YORK LIBERTY ZONE**

