Publication 535 |
2001 Tax Year |
Introduction
This chapter discusses the tax treatment of rent or lease payments
you make for property you use in your business but do not own. It also
discusses how to treat other kinds of payments you make that are
related to your use of this property. These include payments you make
for taxes on the property, improvements to the property, and getting a
lease. There is a discussion about capitalizing (including in the cost
of property) certain rent expenses at the end of the chapter.
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