federal_register: 2016-22945

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document_number title type abstract publication_date pub_year pub_month html_url pdf_url agency_names agency_ids excerpts regulation_id_numbers
2016-22945 Income Inclusion When Lessee Treated as Having Acquired Investment Credit Property; Correction Rule This document contains a correction to temporary regulations (TD 9776) that were published in the Federal Register on July 22, 2016 (81 FR 47701). The temporary regulations provide guidance regarding the income inclusion rules under section 50(d)(5) of the Internal Revenue Code (Code) that are applicable to a lessee of investment credit property when a lessor of such property elects to treat the lessee as having acquired the property. 2016-09-23 2016 9 https://www.federalregister.gov/documents/2016/09/23/2016-22945/income-inclusion-when-lessee-treated-as-having-acquired-investment-credit-property-correction https://www.govinfo.gov/content/pkg/FR-2016-09-23/pdf/2016-22945.pdf Treasury Department; Internal Revenue Service 497,254 This document contains a correction to temporary regulations (TD 9776) that were published in the Federal Register on July 22, 2016 (81 FR 47701). The temporary regulations provide guidance regarding the income inclusion rules under section 50(d)(5) of...  

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