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法律與法規命令

Tax Act:
The Regulations Governing Application of Investment Tax Credits to Private Institutions Participating in Public Infrastructure Projects<br> Article 6
Content:
The term “purchase” as used in these Regulations shall include purchases with payment by installments and financial leases.
If there are more than two leasees of the financial lease under the preceding paragraph, the portion of the payment of each leasee shall be equal to the rights of usage or ownership acquired.
 Update:2018-04-24

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