All IRC Regulations

9 results for "467"

Showing top 9 matches in Treasury Regulations.

§ 1.467-0
Table of contents.
§ 1.467-1
Treatment of lessors and lessees generally.
§ 1.467-2
Rent accrual for section 467 rental agreements without adequate interest.
§ 1.467-3
Disqualified leasebacks and long-term agreements.
§ 1.467-4
Section 467 loan.
§ 1.467-5
Section 467 rental agreements with variable interest.
§ 1.467-7
Section 467 recapture and other rules relating to dispositions and modifications.
§ 1.467-8
Automatic consent to change to constant rental accrual for certain rental agreements.
§ 1.467-9
Effective/applicability dates and automatic method changes for certain agreements.