{"iri":"https://lexicon.financial/ext/uscode/us/usc/t26/s168/e/6/A","label":"qualified improvement property","definition":"The term “qualified improvement property” means any improvement made by the taxpayer to an interior portion of a building which is nonresidential real property if such improvement is placed in service after the date such building was first placed in service.","license":"https://www.usa.gov/government-copyright","source":"tax","source_url":"https://uscode.house.gov/browse/prelim@title26"}