UC Law SF Communications and Entertainment Journal
Abstract
Minority tax certificates have emerged as an important factor in transactions involving broadcast and cable properties. Since 1989, minority tax certificates have been issued in connection with the sale of broadcast stations and cable television systems totalling over $1 billion. This article explains the origin and use of tax certificates, from both the buyer's and seller's perspective.
Recommended Citation
Erwin G. Krasnow, William E. Kennard, and Susan O'Hearn Temkin,
Maximizing the Benefits of Tax Certificates in Broadcast and Cable Ventures,
13 UC Law SF Comm. & Ent. L.J. 753
(1991).
Available at: https://repository.uclawsf.edu/hastings_comm_ent_law_journal/vol13/iss4/2
Included in
Communications Law Commons, Entertainment, Arts, and Sports Law Commons, Intellectual Property Law Commons