Help - Section 467 Loans

Apologies in advance, I’m fresh out of undergrad so I might say some dumb shit, or be too vague without realizing (non-finance major).

I’m in my 3rd week as a PE analyst at an energy focused fund and I’m working on a potential acquisition involving an asset that has a “Section 467 Loan.” Put bluntly, I have no idea how this thing works.. all I’ve gathered so far is it’s a tool used to boost returns when structuring a leveraged lease with rent payments that would fail the IRSs uneven rent test. However, how it actually does this is beyond me. Specifically, I was hoping someone might be able to shed some light on how this 467 loan effects tax basis in an asset sale?? Any help or suggestions pointing me towards some material to read would be greatly appreciated. Thank you!