[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]