(1) property (including inventory and stock in trade) held primarily for sale to customers;
(2) real or depreciable property used in the taxpayer’s trade or business;
(3) patents, inventions, models or designs (whether or not patented), a secret formula or process, copyrights and literary, musical, or artistic compositions (or similar properties) created by the taxpayer, or merely owned by him, if the taxpayer’s basis in the property is determined (other than by reason of IRC Section 1022, which governs the basis determination of inherited property) by reference to the creator’s tax basis;