Lease Term; Exchanges of Tax-Exempt Use Property

[4830-01-u] DEPARTMENT OF THE TREASURY Internal Revenue Service 26 CFR Part 1 [TD 8667] RIN 1545-AT33

TITLE: Lease Term; Exchanges of Tax-Exempt Use Property

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Final regulations.

SUMMARY: This document contains final regulations relating to the lease term of tax-exempt use property. The final regulations also provide guidance regarding certain like-kind exchanges among related parties involving tax-exempt use property.

DATES: These regulations are effective April 29, 1996. For dates of applicability see "Effective dates" section under the "SUPPLEMENTARY INFORMATION" portion of the preamble and 1.168(h)-1(e) and 1.168(i)-2(g).

FOR FURTHER INFORMATION CONTACT: John M. Aramburu of the Office of Assistant Chief Counsel (Income Tax and Accounting) at (202) 622-4960 (not a toll-free number).

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