Although agreements did not obligate a partnership to acquire any specific property from a particular vendor but only property of a type or class meeting certain qualities as to building standards, and therefore did not come within s. 1100(2.1)(a), they did meet the requirements of s. 1100(2.1)(d):
"'Obligated to acquire' implies that the taxpayer must be bound by contract; whereas 'arrangements for the acquisition' implies that the taxpayer need not be bound by contract." (p. 1407)