Words and Phrases - "written agreement"

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20 January 2022 Internal T.I. 2021-0877511I7 - CERS- Written Agreement

a lease could constitute a continuation of an agreement to lease

On June 25, 2020, the taxpayer (“TP”) entered into a binding offer (the letter of understanding, or “LOU”) to lease real property from a...

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Words and Phrases
written agreement
Locations of other summaries Wordcount
Tax Topics - General Concepts - Effective Date agreement to lease entered into before cut-off date complied if it contained the essential binding terms 170