Sec. 5c.168(f)(8)-9 Pass-through leases--transfer of only the investment tax credit to a party other than the ultimate user of the property. [Removed]
[T.D. 7791, 46 FR 51907, Oct. 23, 1981. Removed by T.D. 9849, 84 FR 9231-9239, Mar. 14, 2019.]
Sec. 5c.168(f)(8)-9 Pass-through leases--transfer of only the investment tax credit to a party other than the ultimate user of the property. [Removed]
[T.D. 7791, 46 FR 51907, Oct. 23, 1981. Removed by T.D. 9849, 84 FR 9231-9239, Mar. 14, 2019.]