释义 |
Listed Property Listed PropertyA property for sale that a real estate agent includes in its inventory for potential buyers. Listed properties may be published in a variety of media, notably in pamphlets and on the Internet.Listed PropertyListed property includes passenger autos and other property used for transportation, property generally used for purposes of entertainment, recreation, or amusement, computers not used exclusively at a regular business establishment, cellular telephones, and other property to be specified by the IRS. Special rules apply to depreciation and substantiating deductions for listed property. |