Description of safe harbor leasing provisions under the accelerated cost recovery system
Subtitle: scheduled for a hearing by the Senate Committee on Finance on December 10, 1981
By: prepared by the staff of the Joint Committee on Taxation.
Contributors: United States. Congress. Joint Committee on Taxation.; United States. Congress. Senate. Committee on Finance.
Publisher: Joint Committee on Taxation
Published: 1981
Place of publication: [Washington, D.C
Number of pages: 11
Subjects: Industrial equipment leases -- Taxation -- United States.; Investment tax credit -- Law and legislation -- United States.; Corporations -- Taxation -- Law and legislation -- United States.