...is not treated as debt-financed property unless all of the following applies: (1) the acquisition is a fixed amount determined as of the date of acquisition;...making any payment with respect to the indebtedness, is not partially or wholly dependent upon any revenue, income, or profits derived from the real property;...

...(2) the amount of indebtedness incurred in acquiring, developing or operating the working interest or any other amount payable with respect to such indebtedness, or the time for making any payment of any such amount, is dependent, in whole or in part, upon any revenue, income, or profits derived...

...(2) the amount of indebtedness incurred in acquiring, developing or operating the working interest or any other amount payable with respect to such indebtedness, or the time for making any payment of any such amount, is dependent, in whole or in part, upon any revenue, income, or profits derived...

...improvement (ie, the purchase price cannot be dependent on revenue generated by the property)45 • The amount of any indebtedness or any other amount payable with respect to the indebtedness, or the time for making any payment of any such amount, is dependent, in whole or...