exchange for cash, (ii) as of the time such stock was issued, such corporation was a coal community zone business (or, in the case of a new corporation, such corporation was being organized for purposes of being a coal community zone business), and (iii) during substantially all of the taxpayer's holding period for such stock, such corporation qualified as a coal community zone business. (B) Redemptions A rule similar to the rule of section 1202(c)(3) shall apply for purposes of this paragraph. (3) Qualified coal community zone partnership interest The term qualified coal community 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, and before January 1, 2023, from the partnership solely in exchange for cash, (B) as of the time such interest was acquired, such partnership was a coal community zone business (or, in the case of a new partnership, such partnership was being organized for purposes of being a coal community zone business), and (C) during substantially all of the taxpayer's holding period for such interest, such partnership qualified as a coal community zone business. A rule similar to the rule of paragraph (2)(B) shall apply for purposes of this paragraph (4) Qualified coal community zone business property (A) In general The term qualified coal community zone business property means tangible property if— (i) such property was acquired by the taxpayer by purchase (as defined in section 179(d)(2)) after December 31, 2017, and before January 1, 2023, (ii) the original use of such property in the coal community zone commences with the taxpayer, and (iii) during substantially all of the taxpayer's holding period for such property, substantially all of the use of such property was in a coal community zone business of the taxpayer. (B) Special rule for substantial improvements The requirements of clauses (i) and (ii) of subparagraph (A) shall be treated as satisfied with respect to— (i) property