ContractLease Agreement • December 6th, 2019
the beginning of the last stage, the separate agree- ments were treated as 1 single agreement relating to all property covered by the agreements, includ- ing any property placed in service before the prop- erty to which the agreement for the last stage re- lates. If the lessor under the agreement described in subparagraph (C) leases the property from another person, this exception shall also apply to any agree- ment between the lessor and such person which is integrally related to, and entered into at the same time as, such agreement, and which calls for com- parable payments of rent over the primary term of the agreement.
‘‘(II) the second 5 years of the lease, at leastLease Agreement • November 13th, 2019