qualified business property
(iii)For purposes of clause (ii), the term “qualified business property” means any property if— (I)such property is used by the corporation in the active conduct of a trade or business, (II)during the entire 12-month period ending on the last day of the taxable year, such corporation had at least 3 full-time employees who were not owner-employees (as defined in section 465(c)(7)(E)(i)) and substantially all the services of whom were services directly related to such trade or business, and (III)during the entire 12-month period ending on the last day of such taxable year, such corporation had at least 1 full-time employee substantially all of the services of whom were in the active management of the trade or business. (iv)The determination of any partner’s or shareholder’s allocable share of any financing shall be made in the same manner as the credit allowable bywith respect to such property. (F)Rules similar to the rules of subparagraph (F) of section 46(c)(8) (as in effect on the day before the date of the enactment of the Revenue Reconciliation Act of 1990) shall apply for purposes of this paragraph.