Lease
(vi) Lease has the same meaning as that term is defined in section 168(h)(7). In addition, a commitment to enter into a lease is treated as a lease, and the parties to the commitment are treated as lessor and lessee. However, a lease between related persons is not considered a lease. For purposes of the preceding sentence, related persons are (A) Members of an affiliated group (as defined in section 1504 and the regulations thereunder); and (B) Persons having a relationship described in section 267(b) and the regulations thereunder. For purposes of applying section 267(b), the language 80 percent or more is used instead of more than 50 percent. (vii) Nonresidential real property has the same meaning as that term is defined in section 168(e)(2)(B). (viii) Structural component has the same meaning as that term is defined in 1.48-1(e)(2).