TITLE

TAX PREFERENCE LEASES: THE COSTS AND THE BENEFITS

AUTHOR(S)
Hussein, Mohamed E.; Kochanek, Richard F.
PUB. DATE
January 1986
SOURCE
FE: The Magazine for Financial Executives;Jan1986, Vol. 2 Issue 1, p9
SOURCE TYPE
Trade Publication
DOC. TYPE
Article
ABSTRACT
Focuses on the costs and benefits of tax preference leases in the U.S. Designation of the right to use property as a lease under income tax laws; Benefits from the ability of a lessor to raise capital at a lower cost than the lessee; Safe harbor leasing provisions contained in the Economic Recovery Tax Act.
ACCESSION #
15161221

 

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