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