26 C.F.R. § 5c.103-1 Leases and capital expenditures.
Title 26 - Internal Revenue
For purposes of section 103(b)(6)(D) and §1.103–10(b)(2)(iv)(b), the determination of whether property is leased and whether property is of a type that is ordinarily subject to a lease shall be made without regard to the characterization of the transaction as a lease under section 168(f)(8).
Title 26: Internal Revenue
PART 5c—TEMPORARY INCOME TAX REGULATIONS UNDER THE ECONOMIC RECOVERY TAX ACT OF 1981
§ 5c.103-1 Leases and capital expenditures.
