The following properties are not qualified property:
Property used or located outside an Indian reservation on a regular basis.**
Property acquired directly or indirectly from certain related persons.
Property placed in service for purposes of conducting or housing certain gaming activities. Qualified property also does not include any property you must depreciate under the Alternative Depreciation System (ADS).
** Property in this category does not apply to qualified infrastructure property located outside the reservation that is used to connect with qualified infrastructure within the reservation.