26 C.F.R. § 5c.103-2 Leases and industrial development bonds.
Title 26 - Internal Revenue
For purposes of section 103(b)(2), the determination of whether an obligation constitutes an industrial development bond shall be made without regard to the characterization of the transaction as a lease under section 168(f)(8). [T.D. 7800, 46 FR 63257, Dec. 31, 1981]
Title 26: Internal Revenue
PART 5c—TEMPORARY INCOME TAX REGULATIONS UNDER THE ECONOMIC RECOVERY TAX ACT OF 1981
§ 5c.103-2 Leases and industrial development bonds.
