Services and property provided to the taxpayer
If the liability of the taxpayer arises out of—
(i)#
the providing of services to the taxpayer by another person, economic performance occurs as such person provides such services,
(ii)#
the providing of property to the taxpayer by another person, economic performance occurs as the person provides such property, or
(iii)#
the use of property by the taxpayer, economic performance occurs as the taxpayer uses such property.