Status of Technical Bulletin No. 82-1

Disclosure of the Sale or Purchase of Tax Benefits through Tax Leases


Issued: January 1982

Effective Date:
None stated; Technical Bulletins issued prior to June 30, 1984, indicate only the date of issuance.


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