### Question
What does qualified Indian reservation property mean?


### Answer
**Qualified Indian reservation property** has the following meaning in *26 U.S.C. § 168*:

> property which is property described in the table in paragraph (2) and which is—


(i) used by the taxpayer predominantly in the active conduct of a trade or business within an Indian reservation,


(ii) not used or located outside the Indian reservation on a regular basis,


(iii) not acquired (directly or indirectly) by the taxpayer from a person who is related to the taxpayer (within the meaning of section 465(b)(3)(C)), and


(iv) not property (or any portion thereof) placed in service for purposes of conducting or housing class I, II, or III gaming (as defined in section 4 of the Indian Regulatory Act (25 U.S.C. 2703))

#### Citation:
  - *26 U.S.C. § 168*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter B-Computation of Taxable Income > PART VI-ITEMIZED DEDUCTIONS FOR INDIVIDUALS AND CORPORATIONS**

