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Table of Contents
AtRisk Limitation for Investment Credit 04 Accelerated Cost Recovery Provisions xxii
Safe Harbor for Certain Leasing Transactions
16 other sections not shown
activities alternative minimum tax amended amortization amount apply assets basis beneﬁts blind pool broker broker-dealer capital account cash CCH Fed certiﬁcate Commission contributions corporation December 31 deduction deﬁned deﬁnition depreciation determined disclosure distribution economic effect eﬂect expenses federal fees ﬁled ﬁling ﬁnancial ﬁnancing ﬁrm ﬁrst funds held incurred intrastate investment credit investors involved issue issuer lease liability limited partners limited partnership interests loan loss ment NASD nonrecourse nonrecourse debt offerees oﬂeree oﬂering oﬂice oil and gas operating ordinary income paid participation partner’s partnership agreement payment person prior Private Letter Ruling private offering proﬁts proposed provides purchase purposes pursuant qualiﬁed real estate real property registration statement Regulation respect risk Rule SEC no-action letter Section 4(2 Securities Act share special allocation speciﬁc staﬂ substantial economic supra tax shelter taxable taxpayer tion transaction Treas ULPA