Energy-saving equipment, allowances for

Commentary – Tax Reporter ¶1153-500

Equipment lease

Commentary – Tax Reporter ¶1152-000

Fixture-leasing as trade

Commentary – Tax Reporter ¶1152-200

Generally

Commentary – Tax Reporter ¶1151-800

Qualifying activity

Commentary – Tax Reporter ¶1152-300 ; Tax Reporter ¶1156-100

Requirements under CAA 2001, s.177

Commentary – Tax Reporter ¶1151-900

Sale and lease-back transactions

Commentary – Tax Reporter ¶1152-100