Section 467 Rental Agreements Involving Payments of $2,000,000 or Less
other · IRS · Rule · Published 2001-01-05 · Effective 2001-01-05 · 66 FR 1038
Document
Document number
01-253
Federal Register citation
66 FR 1038
CFR reference
26 CFR 1
Type
Rule
Action
Final regulations.
Category
other
Sub-agency
IRS
Publication date
2001-01-05
Effective date
2001-01-05
Treasury docket
TD 8917
Abstract
This document contains final regulations concerning section 467 rental agreements. The regulations provide amendments to the regulations under section 467, including the removal of the exception to constant rental accrual for rental agreements involving payments of $2,000,000 or less. The regulations affect taxpayers that are parties to a section 467 rental agreement.