terminal rental adjustment clause

(3) Terminal rental adjustment clause defined (A) In general For purposes of this subsection, the term “terminal rental adjustment clause” means a provision of an agreement which permits or requires the rental price to be adjusted upward or downward by reference to the amount realized by the lessor under the agreement upon sale or other disposition of such property. (B) Special rule for lessee dealers 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).


26 USC § 7701(h)(3)

Scoping language

For purposes of this subsection
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