If there is a “considerable modification,” the Treasury regulations correctly bifurcate the lease provisions into pre- and article-modification things. Generally, Part 467 principles are utilized at some time from the modification only with regard for the write-up-modification objects. (B) a principal reason for delivering escalating rents underneath the arrangement may https://zanderdkpuy.laowaiblog.com/34629810/top-guidelines-of-467-loan