zone business property, or (D) an interest in a qualified investment fund. (2) Qualified opportunity zone stock (A) In general Except as provided in subparagraph (B), the term qualified 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 opportunity zone business (or, in the case of a new corporation, such corporation was being organized for purposes of being a qualified opportunity zone business), and (iii) during substantially all of the taxpayer’s holding period for such stock, such corporation qualified as a qualified 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 opportunity zone partnership interest The term qualified 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 opportunity zone business (or, in the case of a new partnership, such partnership was being organized for purposes of being a qualified opportunity zone business), and (C) during substantially all of the taxpayer’s holding period for such interest, such partnership qualified as a qualified opportunity zone business. (4) Qualified opportunity zone business property (A) In general The term qualified opportunity zone business property means tangible property used in a trade or business of the taxpayer if— (i) such property was acquired by the taxpayer by purchase (as defined in section 179(d)(2)) after December 31, 2017, (ii) the original use of such property in the qualified opportunity zone commences with the taxpayer or the