"Qualified business property" also includes all property that is |
affixed or attached to a building or other real estate if it is |
used to further a particular trade or business activity taking |
place in that building or on that real estate. "Qualified |
business property" also includes any investment in building |
improvements if it is used to further a particular trade or |
business activity taking place in that building that is related |
to agriculture. "Qualified business property" does not include |
components or attachments to a building if used primarily to |
serve the building as a building, regardless of the particular |
trade or activity taking place in or on the building. "Qualified |
business property" also does not include land improvements if |
used primarily to further the use of the land as land, regardless |
of the particular trade or business activities taking place in or |
on the land. In the case of construction in progress or |
inventory parts, the term "used" means intended to be used. |