constant rental amount
Defined in 1 dictionary — U.S. Code
United States Code
26 U.S.C. § 467 — for purposes of this section
The term “constant rental amount” means, with respect to any section 467 rental agreement, the amount which, if paid as of the close of each lease period under the agreement, would result in an aggregate present value equal to the present value of the aggregate payments required under the agreement.