long-term lease
Defined in 1 dictionary — U.S. Code
United States Code
10 U.S.C. § 8633 — in this section (2 versions over time)
In this section, the term “long-term lease” means a lease, bareboat charter, or conditional sale agreement with respect to a vessel the term of which (including any option period) is for a period of 20 years or more.
26 U.S.C. § 4002 — for purposes of this subchapter
For purposes of subparagraph (A), the term “long-term lease” means any long-term lease (as defined in section 4052).
26 U.S.C. § 4052 — for purposes of this section
For purposes of this section, the term “long-term lease” means any lease with a term of 1 year or more. In determining a lease term for purposes of the preceding sentence, the rules of section 168(i)(3)(A) shall apply.