Safe Harbor Leasing: Hearing Before the Committee on Finance, United States Senate, Ninety-seventh Congress, First Session, December 10, 1981 |
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85 cents 97th Congress accelerated cost recovery ACRS benefits ACRS deductions additional benefits of ACRS billion capital cash CHAIRMAN CHAPOTON chart Congress corporations debt deficit depreciation dollar Economic Recovery Tax equipment Eurodollar fact firms foreign tax credit funds going Government harbor leasing provisions increase inflation interest rates investment credit investment incentive investment tax credit lease term leasing rules leasing transactions lessee liquidity loan loss company loss position ment monetary policy Newco Occidental Petroleum offset old rules operating Pan American parties present value prior law private sector problem profitable proposal purchase Recovery Tax Act reduced refundable tax credit rental payments revenue loss safe harbor leasing safe harbor rule Senator BAUCUS Senator BOREN Senator BRADLEY Senator BYRD Senator LONG Senator SYMMS small business tax benefits tax bill tax loss tax motivated mergers tax savings Taxable Corp taxable income tion transaction costs Treasury