# Lease Term; Exchanges of Tax-Exempt Use Property
> **IRS** · Final regulations. · Published 1996-04-29 · Effective 1996-04-29 · 61 FR 18675
## Document
- **Document number:** 96-10395
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 61 FR 18675
- **CFR reference:** 26 CFR 1
- **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.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/1996/04/29/96-10395/lease-term-exchanges-of-tax-exempt-use-property)
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