We ourselves have approximately 23 percent of all of the tank cars in the United States; other leasing companies have most of the rest. ... As the bill is now drafted , and growing out of the same situation that existed in the prior investment tax credit, the lessee can ... the lessee, the man who leases the equipment, who provides the stimulus to industry to build that equipment; and in many cases that is true.
|Title||:||The Revenue Act of 1971|
|Author||:||United States. Congress. Senate. Committee on Finance|