property
(1)For purposes of this section, the term “property” means property— (A)which is— (i)tangible property (to whichapplies), or (ii)computer software (as defined in) which is described in section 197(e)(3)(A)(i) and to which section 167 applies, (B)which is— (i)property (as defined in section 1245(a)(3)), or (ii)at the election of the taxpayer, qualified real property (as defined in subsection (e)), and (C)which is acquired by purchase for use in the active conduct of a trade or business.