Election Respecting the Assignment of a Lease or the Sublease of Property
CO-125.2-V

This form must be completed by both the taxpayer (lessee) who has leased corporeal property from an owner (lessor) and the person (assignee) to whom the lessee assigns the lease or subleases the property , where they jointly elect to consider the leasing (or subleasing) as an acquisition.

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This form can be signed electronically.

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2012-02 version

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