Entered into. For purposes of this section and § 1.467–8, a rental agree- ment is entered into on its agreement date (within the meaning of § 1.467– 1(h)(1) and, if applicable, § 1.467– 1(f)(1)(i)).
Appears in 4 contracts
Samples: Rental Agreement, Rental Agreement, Rental Agreement
Entered into. For purposes of this section and § 1.467–8, a rental agree- ment agreement is entered into on its agreement date (within the meaning of § 1.467– 1(h)(11.467–1(h)(1) and, if applicable, ,
§ 1.467– 1(f)(1)(i1. 467–1(f)(1)(i)).
Appears in 1 contract
Samples: Long Term Lease Agreement