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AGO Opinions with Topic: TAXABILITY OF NEW METROPOLITAN LEASE
AGO 1954 No. 309 >  September 1, 1954
TAXABILITY OF NEW METROPOLITAN LEASE
TAXABILITY OF NEW METROPOLITAN LEASE 1. In a lease in which the University of Washington is lessor and a private individual is lessee, the leasehold interest is taxable to the lessee. 2. A provision allowing deduction of taxes against the leasehold interest from future rental payments does not prevent the leasehold interest from being held taxable.
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