# Section 467 Rental Agreements Involving Payments of $2,000,000 or Less
> **IRS** · Final regulations. · Published 2001-01-05 · Effective 2001-01-05 · 66 FR 1038
## Document
- **Document number:** 01-253
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 66 FR 1038
- **CFR reference:** 26 CFR 1
- **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.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2001/01/05/01-253/section-467-rental-agreements-involving-payments-of-2000000-or-less)
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