### Question
What is the definition of termination date?


### Answer
The definition of **termination date** is as follows in *26 U.S.C. § 1400L*:

> December 31, 2006 (December 31, 2009, in the case of nonresidential real property and residential rental property)

#### 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**

