# Section 467 Rental Agreements; Treatment of Rent and Interest Under Certain Agreements for the Lease of Tangible Property
> **IRS** · Final regulations. · Published 1999-05-18 · 64 FR 26845
## Document
- **Document number:** 99-11891
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 64 FR 26845
- **CFR reference:** 26 CFR 1
- **Publication date:** 1999-05-18
- **Treasury docket:** TD 8820
## Abstract

This document contains final regulations relating to the treatment of rent and interest under certain agreements for the lease of tangible property. The regulations apply to certain rental agreements that provide increasing or decreasing rents, or deferred or prepaid rent, and provide guidance for lessees and lessors of tangible property.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/1999/05/18/99-11891/section-467-rental-agreements-treatment-of-rent-and-interest-under-certain-agreements-for-the-lease)
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