No, land is not included. Qualified Property for the Unadjested Basis Immediatiatey After Acquisition is depreciable property, but does not include land, patents, trademarks, etc. This legal website discusses many of these provisions: https://www.hoodlawgroupkc.com/wage-and-property-limitations-under-section-199a/
**Say "Thanks" by clicking the thumb icon in a post
**Mark the post that answers your question by clicking on "Mark as Best Answer"
