26 USC 178 - Amortization of cost of acquiring a lease

U.S Code last checked for updates: Nov 23, 2024

§ 178.

Amortization of cost of acquiring a lease

(a)

General rule

(b)

Certain periods excluded

(Added Pub. L. 85–866, title I, § 15(a), Sept. 2, 1958, 72 Stat. 1612; amended Pub. L. 99–514, title II, § 201(d)(2)(A), title XVIII, § 1812(c)(4)(B), Oct. 22, 1986, 100 Stat. 2139, 2835; Pub. L. 100–647, title I, § 1002(a)(9), Nov. 10, 1988, 102 Stat. 3354.)

cite as: 26 USC 178