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法律與法規命令

Tax Act:
Regulations Governing Application of Investment Credit to Private Participation in Transportation Infrastructure Projects
Article 6
Content:
The term "purchase" as used herein shall include purchase with payments by installments and financial leases.

In the case that the financial lease arrangement referred to in the preceding paragraph involves two (2) or more lessees, the equipment shall be limited to those in respect of which the percentage of the right to use or the ownership obtained by each lessee is equally proportional to the consideration paid by each lessee.
 Update:2018-04-24

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