§4217. Leases — Inbound Citations
26 U.S.C. § 4217
Cited by 2 provisions in release 119-102.
Citations to 26 U.S.C. § 4217 as a whole
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(2) Rules similar to the rules of section 4217 shall apply.
Citations to §4217(b)
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(1) a lease (other than a lease to which section 4217(b) applies),