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“(A) these types of improvement is placed in provider much more than three years after the date this sort of making was to start with put in service, and
“(ii) leased through the taxpayer immediately after November one, 1983, if on or before this sort of date the taxpayer entered right into a written binding contract requiring the taxpayer to lease this sort of house.
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“(ii) the agreement selling price for this kind of units and tools signifies not less than 50 percent of the whole price of these types of venture.
“(ii) the quantity which would be the stability in these types of reserve if the amount of these kinds of reserve were being determined by assuming that the corporate fee reductions delivered Within this Act [see Tables for classification] have been in outcome for all prior periods.
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“(F) A challenge is described Within this subparagraph whether it is a sports activities and leisure facility which— “(i) is to be used by both of those a National Hockey League workforce plus a Countrywide Basketball Association workforce;
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“(K) Property is explained On this subparagraph if this kind of assets is utilized by university of osteopathic medication and health sciences, and on or right before December 31, 1983, the Board of Trustees of these university approved the development of this sort of assets.
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“(iii) any Particular resources owned from the taxpayer which are employed by a seller exclusively for the creation of part elements available for sale towards the taxpayer.
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(three) Specific guidelines for certain significant technological innovation tools (A) Exemption where lease expression is 5 decades or considerably less For functions of this section, the expression “tax-exempt use home” shall not involve any experienced technological equipment If your lease for the tax-exempt entity has a lease phrase of five a long time or less.