terminal rental adjustment clause

(B)The term “terminal rental adjustment clause” also includes a provision of an agreement which requires a lessee who is a dealer in motor vehicles to purchase the motor vehicle for a predetermined price and then resell such vehicle where such provision achieves substantially the same results as a provision described in subparagraph (A). (i)

Source

26 USC § 7701(h)(3)(B)


Scoping language

None: Default is title Scope
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