Treasury Regulations, Subchapter A, Sec. 5c.103-1
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Sec. 5c.103-1 Leases and capital expenditures
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).
