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qualified property, of a taxpayer, means property (other than a qualified resource property) that is
qualified property, of a taxpayer, means property (other than a qualified resource property) that is
qualified property, of a taxpayer, means property (other than a qualified resource property) that is
qualified property, of a taxpayer, means property (other than a qualified resource property) that is
qualified property of a taxpayer means property (other than an approved project property or a certified property) that is