### Question
What is the definition of qualified section 179 Gulf Opportunity Zone property?


### Answer
The definition of **qualified section 179 Gulf Opportunity Zone property** is as follows in *26 U.S.C. § 1400N*:

> section 179 property (as defined in section 179(d)) which is qualified Gulf Opportunity Zone property (as defined in subsection (d)(2) without regard to subsection (d)(6))

#### Citation:
  - *26 U.S.C. § 1400N*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter Y-Short-Term Regional Benefits > PART II-TAX BENEFITS FOR GO ZONES**

