UMENT S RVICE Doc 2013.19374 (7 pgs) National Business Aviation Association Recommendations for 2013-2014 Guidance Priority List (Notice 2013.22) Treatment of Leasing Activity Under I.R.C. 4 280F(b) May 1,2013 Page 3 of 4 Issue: Whether Use of Property Leased to a 5-Percent Owner or Related Party Is Deemed 0-Percent Qualified Busin