IRS Tax Forms  
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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