qualified rural opportunity zone property, determined by the average of the percentage of qualified rural opportunity zone property held in the fund as measured— (A) on the last day of the first 6-month period of the taxable year of the fund, and (B) on the last day of the taxable year of the fund. (2) Qualified rural opportunity zone property (A) In general The term qualified rural opportunity zone property means property which is— (i) qualified rural opportunity zone stock, (ii) qualified rural opportunity zone partnership interest, or (iii) qualified rural opportunity zone business property. (B) Qualified rural opportunity zone stock (i) In general Except as provided in clause (ii), the term qualified rural opportunity zone stock means any stock in a domestic corporation if— (I) such stock is acquired by the qualified rural opportunity fund after December 31, 2023, 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 rural opportunity zone business (or, in the case of a new corporation, such corporation was being organized for purposes of being a qualified rural opportunity zone business), and (III) during substantially all of the qualified rural opportunity fund’s holding period for such stock, such corporation qualified as a qualified rural opportunity zone business. (ii) Redemptions A rule similar to the rule of section 1202(c)(3) shall apply for purposes of this paragraph. (C) Qualified rural opportunity zone partnership interest The term qualified rural opportunity zone partnership interest means any capital or profits interest in a domestic partnership if— (i) such interest is acquired by the qualified rural opportunity fund after December 31, 2023, from the partnership solely in exchange for cash, (ii) as of the time such interest was acquired, such partnership was a qualified rural opportunity zone business (or, in the case of a new partnership, such partnership was being