Finanse publiczne · 3.06.1996

Section 467 Rental Agreements

This document contains proposed regulations relating to the treatment of rent and interest under certain agreements for the lease of tangible property. The proposed regulations apply to certain rental agreements that provide increasing or decreasing rents, or deferred or prepaid rent. This document also provides notice of a public hearing on these regulations.

Source: Federal Register — Department of the TreasuryOpen original release →

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