federal_register: 2019-15497

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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
2019-15497 Income Inclusion When Lessee Treated as Having Acquired Investment Credit Property Rule This document contains final regulations that provide guidance concerning 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. These final regulations also provide rules to coordinate the section 50(a) recapture rules with the section 50(d)(5) income inclusion rules. In addition, these final regulations provide rules regarding income inclusion upon a lease termination, lease disposition by a lessee, or disposition of a partner's or S corporation shareholder's entire interest in a lessee partnership or S corporation outside of the recapture period. Accordingly, these regulations will affect lessees of investment credit property when the lessor of the property makes an election to treat the lessee as having acquired the property and an investment credit is determined under section 46 with respect to such lessee. 2019-07-19 2019 7 https://www.federalregister.gov/documents/2019/07/19/2019-15497/income-inclusion-when-lessee-treated-as-having-acquired-investment-credit-property https://www.govinfo.gov/content/pkg/FR-2019-07-19/pdf/2019-15497.pdf Treasury Department; Internal Revenue Service 497,254 This document contains final regulations that provide guidance concerning 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... 1545-BM74

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