Illustrations
(ii) Illustrations. Incidental uses may include pay telephones, vending machines, advertising displays, and use for television cameras, but incidental uses may not include output purchases. (6) Qualified improvements. Proceeds that provide a governmentally owned improvement to a governmentally owned building (including its structural components and land functionally related and subordinate to the building) are not used for a private business use if (i) The building was placed in service more than 1 year before the construction or acquisition of the improvement is begun; (ii) The improvement is not an enlargement of the building or an improvement of interior space occupied exclusively for any private business use; (iii) No portion of the improved building or any payments in respect of the improved building are taken into account under section 141(b)(2)(A) (the private security test); and (iv) No more than 15 percent of the improved building is used for a private business use.