Common Contracts
2 similar Rental Agreement contracts
‘‘(3) SCHEDULE OF DEEMED RENTAL PAYMENTS.—Rental Agreement • May 5th, 2020
‘‘(A) IN GENERAL.—In any case to which paragraph (2)(B) applies, for purposes of the Internal Revenue Code of 1986 [formerly I.R.C. 1954], the lessor shall be treated as having received or accrued (and the lessee shall be treated as having paid or incurred) rents equal to the greater of—
time as, such agreement, and which calls for com- parable payments of rent over the primary term of the agreement.Rental Agreement • September 5th, 2019
‘‘(A) IN GENERAL.—In any case to which paragraph (2)(B) applies, for purposes of the Internal Revenue Code of 1986 [formerly I.R.C. 1954], the lessor shall be treated as having received or accrued (and the lessee shall be treated as having paid or incurred) rents equal to the greater of—
