26 C.F.R. § 1.48-12T
Tax-exempt entity leasing (Temporary).
Cite as 26 C.F.R. § 1.48-12T (1997 ed.)
In general. For certain investment tax credit consequences for property which is tax-exempt use property under section 168(j), see § 1.168(j)-1T.
26 C.F.R. § 1.48-12T
Cite as 26 C.F.R. § 1.48-12T (1997 ed.)