[Code of Federal Regulations] [Title 26, Volume 1] [Revised as of April 1, 2002] From the U.S. Government Printing Office via GPO Access [CITE: 26CFR1.48-12T] [Page 382] TITLE 26--INTERNAL REVENUE CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY PART 1--INCOME TAXES--Table of Contents Sec. 1.48-12T Tax-exempt entity leasing (Temporary). In general. For certain investment tax credit consequences for property which is tax-exempt use property under section 168(j), see Sec. 1.168(j)-1T. [T.D. 8033, 50 FR 27223, July 2, 1985]