specified plant
(B)For purposes of this paragraph, the term “specified plant” means— (i)any tree or vine which bears fruits or nuts, and (ii)any other plant which will have more than one crop or yield of fruits or nuts and which generally has a pre-productive period of more than 2 years from the time of planting or grafting to the time at which such plant begins bearing a marketable crop or yield of fruits or nuts. (C)An election under this paragraph may be revoked only with the consent of the Secretary. (D)If this paragraph applies to any specified plant, such specified plant shall not be treated as qualified property in the taxable year in which placed in service. (E)Rules similar to the rules of paragraph (2)(G) shall apply for purposes of this paragraph.