### Question
How is the "DC Zone business property" defined?


### Answer
The term **DC Zone business property** is defined in *26 U.S.C. § 1400B* as follows -

> tangible property if—


(i) such property was acquired by the taxpayer by purchase (as defined in section 179(d)(2)) after December 31, 1997, and before January 1, 2008,


(ii) the original use of such property in the DC Zone commences with the taxpayer, and


(iii) during substantially all of the taxpayer's holding period for such property, substantially all of the use of such property was in a DC Zone business of the taxpayer

#### Citation:
  - *26 U.S.C. § 1400B*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter W-District of Columbia Enterprise Zone**

