tax-exempt use property
(2) Tax-exempt use property (A) In general The term “tax-exempt use property” has the meaning given to such term by section 168(h), except that such section shall be applied— (i) without regard to paragraphs (1)(C) and (3) thereof, and (ii) as if section 197 intangible property (as defined in section 197), and property described in paragraph (1)(B) or (2) of section 167(f), were tangible property. (B) Exception for partnerships Such term shall not include any property which would (but for this subparagraph) be tax-exempt use property solely by reason of section 168(h)(6). (C) Cross reference For treatment of partnerships as leases to which section 168(h) applies, see section 7701(e).