2007
(A)The term “qualifiedGulf Opportunity Zone property” means section 179 property (as defined in section 179(d)) which is qualified Gulf Opportunity Zone property (as defined in subsection (d)(2) without regard to subsection (d)(6)). (B)In the case of property substantially all of the use of which is in one or more specified portions of the GO Zone (as defined by subsection (d)(6)), such term shall includeproperty (as so defined) which is described in subsection (d)(2), determined— (i)without regard to subsection (d)(6), and (ii)by substituting “2008” for “2007” in subparagraph (A)(v) thereof.