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Document Type

Article

Media Type

Text

Abstract

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.

First Page

153

Last Page

178

Publication Date

11-1-1983

Department

College of Law

ISSN

0734-1490

Language

eng

Publisher

Northern Illinois University Law Review

Included in

Law Commons

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