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Pase 1 Overview of Tax Shelters
General Approaches to Revision
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accelerated deductions accelerated depreciation adjusted basis allowed amortization assets bracket breeding cash flow cash method crop declining balance method depreciation deduction depreciation recapture development costs economic equipment leasing equity exceed excess expenditures extent farm losses farm operations fees financing individual Internal Revenue Internal Revenue Service investment credit investors LAL would apply lessor leverage limited partners limited partnership livestock ment method of accounting mortgage nership nonfarm income nonrecourse debt nonrecourse loan oil and gas ordinary income paid or incurred partner may deduct partner's basis partnership interest payments percent player contracts prepaid feed prepaid interest prepayment present law production purchase price purposes real estate real property recapture rules reduced rental reserve clause respect seller Service share sold sports franchise straight-line Subchapter S corporation substantial syndication tax benefits tax deferral tax incidents tax losses tax shelter investments taxpayer tion transaction treated vineyard