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Equipment leasing--benefits and burdens

Author: Toby Cozart; Tax Management Inc.
Publisher: Arlington, VA : Tax Management, ©2009-
Series: Tax management portfolios, 545-2nd.
Edition/Format:   Website : Document : Updating website   Continually Updated Resource   Computer File : EnglishView all editions and formats
Summary:
"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,  Read more...
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Details

Genre/Form: Electronic books
Additional Physical Format: Cozart, Toby.
Equipment leasing--benefits and burdens.
Arlington, VA : Tax Management, ©2009-
(OCoLC)454545218
Material Type: Document, Updating website, Internet resource
Document Type: Internet Resource, Computer File, Continually Updated Resource
All Authors / Contributors: Toby Cozart; Tax Management Inc.
OCLC Number: 457856820
Contents: Detailed analysis. Introduction --
Lease versus loan --
Lease versus partnership --
Leases between partner and partnership --
Lease versus service contract --
Working papers.
Series Title: Tax management portfolios, 545-2nd.
Responsibility: Toby Cozart.

Abstract:

"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."

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