other · IRS · Rule · Published 1996-04-29 · Effective 1996-04-29 · 61 FR 18675
Document
Document number
96-10395
Federal Register citation
61 FR 18675
CFR reference
26 CFR 1
Type
Rule
Action
Final regulations.
Category
other
Sub-agency
IRS
Publication date
1996-04-29
Effective date
1996-04-29
Treasury docket
TD 8667
Abstract
This document contains final regulations relating to the lease term of tax-exempt use property. The final regulations also provide guidance regarding certain like-kind exchanges among related parties involving tax-exempt use property.