Disclosure of the Sale or Purchase of Tax Benefits through Tax Leases
StatusIssued:
January 1982
Effective Date:
None stated; Technical Bulletins issued prior to June 30, 1984, indicate only the date of issuance.
Affects:
No other pronouncements
Affected by:
Paragraph 4 amended by FAS 95, paragraph 152(h)
Paragraph 5 replaced by FAS 96, paragraph 205(aa), and FAS 109, paragraph 288(cc)
Paragraph 6 amended by FAS 145, paragraph 9(q)
Paragraph 7 amended by FAS 96, paragraph 204, and FAS 109, paragraph 287
Abbreviations for Accounting Pronouncements
FAS - FASB Statements
FIN - FASB Interpretations
FTB - FASB Technical Bulletins
APB - APB Opinions
AIN - AICPA Interpretations
ARB - Accounting Research Bulletins
CON - FASB Concepts
EITF - EITF Issues
Q&A - FASB Implementation Guides