### Question
Can you define what long-term lease means?


### Answer
**Long-term lease** is defined as the following in *26 U.S.C. § 4002*:

> any long-term lease (as defined in section 4052)

#### Citation:
  - *26 U.S.C. § 4002*
  - Heading: **Subtitle D-Miscellaneous Excise Taxes > CHAPTER 31-RETAIL EXCISE TAXES > Subchapter A-Luxury Passenger Automobiles**

