A discussion of the three analytical approaches-the "all events" test, basis analysis and Section 636 analysis applied by the courts in evaluating the benefits of non-recourse financing as a tax shelter.
Biegel, Gregory A.
"Nonrecourse Financing: Does it Still Generate Tax Advantages After Gibson Products Co. v. United States and Brountas v. Commissioner?,"
Northern Illinois University Law Review: Vol. 4:
1, Article 5.
Available at: https://huskiecommons.lib.niu.edu/niulr/vol4/iss1/5
College of Law
Northern Illinois University Law Review