Qualified capital investment means tangible
Qualified capital investment means a contribution to the development and construction of a project agreed to by the Governor and compacting tribe. The investment must be proportional to the compacting tribe's estimated revenue, excluding new development.
Qualified capital investment means tangible personal property that is first placed in service in an enterprise zone by a qualified business that has been designated as an enterprise project and that is described in Section 1245(a), Internal Revenue Code, such as engines, machinery, tools, and implements used in a trade or business or held for investment and subject to an allowance for depreciation, cost recovery under the accelerated cost recovery system, or amortization. The term does not include real property or buildings and their structural components. Property that is leased under a capitalized lease is considered a qualified capital investment, but property that is leased under an operating lease is not considered a qualified capital investment. Property expensed under Section 179, Internal Revenue Code, is not considered a qualified capital investment.
More Definitions of Qualified capital investment
Qualified capital investment means tangible personal property, as defined by 26 C.F.R. Section 1.1245-3(b)(1), that is first placed in service in a strategic investment area, or first placed in service in a county with a population of less than 50,000 by a corporation primarily engaged in agricultural processing, and that is described as Section 1245 property by [in] Section 1245(a), Internal Revenue Code, such as engines, machinery, tools, and implements used in a trade or business or held for investment and subject to an allowance for depreciation, cost recovery under the accelerated cost recovery system, or amortization. The term does not include land [real property] or buildings and their structural components. Property that is leased under a capitalized lease is considered a "qualified capital investment," but property that is leased under an operating lease is not considered a "qualified capital investment." Property expensed under Section 179, Internal Revenue Code, is not considered a "qualified capital investment."
Qualified capital investment means a contribution to the development and construction of a project agreed to by the governor and the compacting tribe.
Qualified capital investment means a contribution to the development and construction of a project agreed to by the governor and the compacting tribe. The qualified capital investment must be determined by the governor to be substantially proportionate to the compacting
Qualified capital investment means tangible per- sonal property that is: described in Internal Revenue Code, §1245(a), such as engines, machinery, tools, and implements that are used in a trade or business, or are held for investment and are subject to an allowance for depreciation, cost recovery under the accelerated cost recovery system, or amortization; and first placed in service in a strate- gic investment area, or in a Texas county that has a population of less than 50,000, by a corporation that is primarily engaged in agricultural processing. The term does not include real property or buildings and their structural components. Property that is leased under a capitalized lease is considered a "qualified capital investment," but property that is leased under an operating lease is not considered a "qualified capital investment." Property that is expensed under Internal Revenue Code,
Qualified capital investment means a cash expenditure or binding payment agreement, as described in (b)(1) of this section, for real property or tangible personal property used in this state in the exploration and development of any gas reserve regardless of whether there has been commercial production in the area or whether the exploration and development activity results in the production of gas or a well not capable of production in commercial quantities; in this paragraph, "property" includes
Qualified capital investment means tangible personal property first placed in service in a strategic investment area, [or] first placed in service in a county with a population of less than 50,000 by a corporation primarily engaged in agricultural processing, or first placed in service in an enterprise zone or defense
Qualified capital investment means a contribution to the development and construction of a project agreed to by the Governor and the Compacting Tribe.