Reasonable rental payments by a stockholder for use of corporate property are deductibleaquot; 1] 1625. ... for example, a physiciana#39;s gifl of medical equipment or a building to a trust for his children, leased back from the trust. ... Whether the lease will be considered a sale depends essentially upon the intent of the parties, to be ascertained from the provisions ... 147 DeductionsaExpenses of a Business 1] 1646.
|Title||:||Research Institute Master Federal Tax Manual with Federal Tax Coordinator 2d References|