CAPITAL RECOVERY AND LEASING 1039 Tax Lawyer, Vol. 55, No. 4CAPITAL RECOVERY AND LEASING SUBMITTED BY THE COMMITTEE ON CAPITAL RECOVERY AND LEASING: JAMES R. SHORTER, JR., COMMITTEE CHAIR; THOMAS A. SHANKS, SUBCOMMITTEE CHAIR ON CURRENT DEVELOPMENTS* Regulations In Treasury Decision 8930, 2001-5 I.R.B. 433, the Service published final regulations relating to the computation of the research credit under section 41. The Service is now reviewing these final regulations. Comments are requested on all...