Equipment leasing : benefits and burdens

""Tax management portfolios, Equipment leasing--substance and form, no. 544, and Equipment leasing--benefits and burdens, no. 545 discuss the factors that must be considered in structuring an equipment leasing arrangement so that it will be treated as a lease for U.S. federal income tax purposes. They discuss the effect on such transactions of economic substance and anti-disavowal doctrines, conduit rules, partnership anti-abuse rules, tax-exempt entity leasing rules, etc. ""
""Tax management portfolios, Equipment leasing--substance and form, no. 544, and Equipment leasing--benefits and burdens, no. 545 discuss the factors that must be considered in structuring an equipment leasing arrangement so that it will be treated as a lease for U.S. federal income tax purposes. They discuss the effect on such transactions of economic substance and anti-disavowal doctrines, conduit rules, partnership anti-abuse rules, tax-exempt entity leasing rules, etc. ""@en