Tax Considerations for Amending Commercial Leases Under Section 467 …
https://www.hklaw.com/en/insights/publications/2020/05/tax-considerations-for-amending-commercial-leases
WEBMay 20, 2020 · Section 467 is thus both a potential exposure for taxpayers when entering into leases and lease amendments, and also a potential planning opportunity to a well-advised lessor or lessee. Understanding the impact of Section 467 should allow taxpayers to manage and, in some cases, plan around the adverse aspects of these rules.
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