Introduction This chapter discusses the tax treatment of rent or lease paymentsyou make for property you use in your business but do not own. It alsodiscusses how to treat other kinds of payments you make that arerelated to your use of this property. These include payments you makefor taxes on the property, improvements to the property, and getting alease. A discussion about capitalizing (including in the cost ofproperty) certain rent expenses is at the end of the chapter. The rules in this chapter can apply to sole proprietors,partnerships, corporations, estates, trusts, and any other entity thatcarries on a trade or business.