Status of Technical Bulletin No. 82-1
Status of Technical Bulletin No. 82-1
Disclosure of the Sale or Purchase of Tax Benefits through Tax Leases
Status
Issued: 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
- Paragraph 5 replaced by FAS 96, paragraph 205(aa), and FAS 109, paragraph 288(cc)
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