For purposes of this section: (1) In general The term qualified gigabit opportunity zone property means property which is— (A) qualified gigabit opportunity zone stock, (B) qualified gigabit opportunity zone partnership interest, (C) qualified gigabit opportunity zone business property, or (D) an interest in a qualified investment fund. (2) Qualified gigabit opportunity zone stock (A) In general Except as provided in subparagraph (B), the term qualified gigabit opportunity zone stock means any stock in a domestic corporation if— (i) such stock is acquired by the taxpayer after December 31, 2017, at its original issue (directly or through an underwriter) from the corporation solely in exchange for cash, (ii) as of the time such stock was issued, such corporation was a qualified gigabit opportunity zone business (or, in the case of a new corporation, such corporation was being organized for purposes of being a qualified gigabit opportunity zone business), and (iii) during substantially all of the taxpayer's holding period for such stock, such corporation qualified as a qualified gigabit opportunity zone business. (B) Redemptions A rule similar to the rule of section 1202(c)(3) shall apply for purposes of this paragraph. (3) Qualified gigabit opportunity zone partnership interest The term qualified gigabit opportunity zone partnership interest means any capital or profits interest in a domestic partnership if— (A) such interest is acquired by the taxpayer after December 31, 2017, from the partnership solely in exchange for cash, (B) as of the time such interest was acquired, such partnership was a qualified gigabit opportunity zone business (or, in the case of a new partnership, such partnership was being organized for purposes of being a qualified gigabit opportunity zone business), and (C) during substantially all of the taxpayer's holding period for such interest, such partnership qualified as a qualified gigabit opportunity zone business. (4) Qualified gigabit opportunity zone business property (A) In general