# Uniform Capitalization of Interest Expense in Safe Harbor Sale and Leaseback Transactions
> **IRS** · Final and temporary regulations. · Published 2004-05-20 · Effective 2004-05-20 · 69 FR 29066
## Document
- **Document number:** 04-11360
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 69 FR 29066
- **CFR reference:** 26 CFR 1
- **Publication date:** 2004-05-20
- **Effective date:** 2004-05-20
- **Treasury docket:** TD 9129
## Abstract

This document contains regulations relating to the capitalization of interest expense incurred in sale and leaseback transactions under the Economic Recovery Tax Act of 1981 (ERTA) safe harbor leasing provisions. The regulations affect taxpayers that provide purchase money obligations in connection with these transactions. The text of the temporary regulations also serves as the text of the proposed regulations set forth in the notice of proposed rulemaking on this subject in the Proposed Rules section in this issue of the Federal Register. The final regulations consist of technical revisions to reflect the issuance of the temporary regulations.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2004/05/20/04-11360/uniform-capitalization-of-interest-expense-in-safe-harbor-sale-and-leaseback-transactions)
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