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TREAS/IRS RIN: 1545-BM74 Publication ID: Fall 2015 
Title: ●Income Inclusion when Lessee Treated as Having Acquired Investment Credit Property (Temporary) 
Abstract:

These temporary regulations will provide guidance under section 50(d)(5) of the Internal Revenue Code (Code) regarding the inclusion in gross income required by a lessee when a lessor elects to treat the lessee as having acquired investment credit property. Specifically, these regulations will provide rules to address the interaction of the income-inclusion rules under section 50(d)(5) of the Code and subchapters K and S of the Code.

 
Agency: Department of the Treasury(TREAS)  Priority: Substantive, Nonsignificant 
RIN Status: First time published in the Unified Agenda Agenda Stage of Rulemaking: Final Rule Stage 
Major: No  Unfunded Mandates: No 
CFR Citation: 26 CFR 1.50-1   
Legal Authority: 26 U.S.C. 7805    26 U.S.C. 50(d)   
Legal Deadline:  None
Timetable:
Action Date FR Cite
Interim Final Rule  12/00/2015 
Additional Information: REG-102516-15 (Temporary) Drafting attorney: Jennifer A. Records (202) 317-6853 Reviewing attorney: Paul F. Handleman (202) 317-4137 Treasury attorney: Hannah B. Hawkins (202) 622-3351 CC:PSI
Regulatory Flexibility Analysis Required: No  Government Levels Affected: None 
Small Entities Affected: Businesses  Federalism: No 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
Related RINs: Related to 1545-BM65 
Agency Contact:
Jennifer A. Records
Attorney
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW.,
Washington, DC 20224
Phone:202 317-6853
Fax:202 317-6732
Email: jennifer.a.records@irscounsel.treas.gov