Examples of Qualified low-income community investment in a sentence
This term shall include any qualified equity investment that does not meet the provisions of paragraph (a) of this subdivision if such investment was a qualified equity investment in the hands of a prior holder; (8) "Qualified low-income community investment", any capital or equity investment in, or loan to, any qualified active low-income community business.
Qualified low-income community investment" means any capital or equity investment in, or loan to, any qualified active low-income community business made after September 28, 2011.
Qualified low-income community investment means any capital or equity investment in, or loan to, any qualified active low-income community business.
Qualified low-income community investment" means any capital or equity investment in, or loan to, any qualified active low-income community business.
It is designated by the issuer as a qualified equity investment13 pursuant to the provisions of this section, regardless of whether14 it also has been designated as a qualified equity investment15 under section 45D of the Code.16 (8) Qualified low-income community investment.