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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. ""
- ""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
- "Equipment leasing : benefits and burdens"@en
- "Equipment leasing--benefits and burdens"