Fixed Rent for Tax Purposes. Pre-Lease Rent and Rent are intended to constitute “fixed rent” (as such term is defined in Treasury Regulation § 1.467-1(h)(3)).
Appears in 3 contracts
Samples: Master Prepaid Lease (Crown Castle International Corp), Master Prepaid Lease (At&t Inc.), Master Prepaid Lease (Crown Castle International Corp)
Fixed Rent for Tax Purposes. Pre-Lease Rent and Rent are intended to constitute “fixed rent” (as such term is defined in Treasury Regulation § §1.467-1(h)(3)).
Appears in 3 contracts
Samples: Master Prepaid Lease (T-Mobile US, Inc.), Master Prepaid Lease (Crown Castle International Corp), Master Prepaid Lease (Crown Castle International Corp)
Fixed Rent for Tax Purposes. Pre-Lease Rent and Rent are intended to constitute “fixed rent” (as such term is defined in Treasury Regulation § 1.467-1(h)(3)).. (c)
Appears in 1 contract
Samples: Master Prepaid Lease
