TAX LAW—AVAILABILITY OF THE INVESTMENT TAX CREDIT TO NONCORPORATE LESSORS UNDER THE SHORT-TERM LEASE TEST OF I.R.C. SECTION 46(e)(3)(B) AFTER MCNAMARA v. COMMISSIONER AND CONNOR v. COMMISSIONER

Authors

Gail M. Corbett

Recommended Citation

Gail M. Corbett, TAX LAW—AVAILABILITY OF THE INVESTMENT TAX CREDIT TO NONCORPORATE LESSORS UNDER THE SHORT-TERM LEASE TEST OF I.R.C. SECTION 46(e)(3)(B) AFTER MCNAMARA v. COMMISSIONER AND CONNOR v. COMMISSIONER, 12 W. New Eng. L. Rev. 75 (1990), https://digitalcommons.law.wne.edu/lawreview/vol12/iss1/2