# Uniform Capitalization of Interest Expense in Safe Harbor Sale and Leaseback Transactions
> **IRS** · Final regulations. · Published 2005-02-23 · Effective 2005-02-23 · 70 FR 8729
## Document
- **Document number:** 05-3463
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 70 FR 8729
- **CFR reference:** 26 CFR 1
- **Publication date:** 2005-02-23
- **Effective date:** 2005-02-23
- **Treasury docket:** TD 9179
## Abstract

This document contains amendments to 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.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2005/02/23/05-3463/uniform-capitalization-of-interest-expense-in-safe-harbor-sale-and-leaseback-transactions)
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