Tax Policy Enclosures: 2 9 Treas. Reg. § .167(a)-11(e)(3)(ili). EFTA00602760 tax I - DOCUMENT SERVICE Doc 2013-19374 (7 pgs) Enclosure 1 C NBAFI NBAA Explanation of Why Treasury and the IRS Aro Not Barred From Implementing a "Look- Through" Approach With Regard to the Treatment of Leasing Act