Acquisition of ownership
Capital allowances
Assignee of energy-services provider
Commentary –
Tax Reporter ¶1154-600
Assignee of equipment lessor
Commentary –
Tax Reporter ¶1154-500
Equipment lessee
Commentary –
Tax Reporter ¶1154-550
Generally
Commentary –
Tax Reporter ¶1154-400
Lessors and licensors
Commentary –
Tax Reporter ¶1154-450