The quantity determined beneath subparagraph (B) shall be lessened by the level of any gain addressed as common money within the disposition less than every other provision of this subtitle. Stough argued the lump-sum payment needs to be spread ratably about the 10-calendar year life of the lease under Sec. https://55-cash60470.tinyblogging.com/5-easy-facts-about-467-loan-described-79351650