(1) IN GENERAL.—The term qualified trade or business’ means any trade or business other than—
(1) IN GENERAL.—The term qualified business income’ means, for any taxable year, the net amount of qualified items of income, gain, deduction, and loss with respect to any qualified trade or business of the taxpayer. Such term shall not include any qualified REIT dividends, qualified cooperative dividends, or qualified publicly traded partnership income.
(1) IN GENERAL.—The term qualified naval ship contract’ means any contract or portion thereof that is for the construction in the United States of 1 ship or submarine for the Federal Government if the tax- payer reasonably expects the acceptance date will occur no later than 9 years after the construction commencement date.
More Definitions of (1) IN GENERAL.—The term
(1) IN GENERAL.—The term eligible employer’ means any employer who has in place a written policy that meets the following requirements:
(1) IN GENERAL.—The term qualified zone academy bond’ means any bond issued as part of an issue if—
(1) IN GENERAL.—The term qualified person’ means—
(1) IN GENERAL.—The term eligible individual’ means any individual if such individual has attained the age of 18 as of the close of the taxable year.
(1) IN GENERAL.—The term qualified foster care payment’ means any payment made pursuant to a foster care program of a State or political subdivision thereof—
(1) IN GENERAL.—The term electronic publishing’ means the dissemination, provision, publication, or sale to an unaffili- ated entity or person, of any one or more of the following: news (including sports); entertainment (other than interactive games); business, financial, legal, consumer, or credit materials; editorials, columns, or features; advertising; photos or images; archival or research material; legal notices or public records; scientific, educational, instructional, technical, professional, trade, or other literary materials; or other like or similar information.
(1) IN GENERAL.—The term qualified investor’ means any natural person who holds (directly or through 1 or more entities) an interest in a qualified low-income housing project—