231.205-1 Public relations and advertising costs.
(e) See 225.7303-2 (e) for allowability provisions affecting foreign military sales contracts.
(f) Unallowable public relations and advertising costs include the following:
(1) Monies paid to the Government associated with the leasing of Government equipment, including lease payments and reimbursements for support services, except for foreign military sales contracts as provided for at 225.7303-2 .