Journal Article
Safe-harbor leasing: separating the wheat from the chaff
Abstract: An examination of the safe-harbor provisions of the 1981 Economic Recovery Tax Act, with a discussion of the mechanics of the leasing, the revenue impact, and an analysis of criticism that led to the demise of the program.
Keywords: Corporations - Finance; Taxation;
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Bibliographic Information
Provider: Federal Reserve Bank of Cleveland
Part of Series: Economic Commentary
Publication Date: 1982
Issue: Oct
Order Number: 2