TAX PREFERENCE LEASES: THE COSTS AND THE BENEFITS
- New Revenue Procedures On Leveraged Leases. Bloom, Robert; Cenker, William J. // Strategic Finance;Oct2001, Vol. 83 Issue 4, p11
This article presents an examination of the guidelines on leverage leases issued by the Internal Revenue Service (IRS). The author discusses the effects of Revenue Procedures 2001-28 and 2001-29 on lessors. He examines the lessor requirements and the various provisions within the guidelines. The...
- Tax Time. Caswell, Chris // MotorBoating;Apr2005, Vol. 195 Issue 4, p96
Presents advice on boating tax deductions. Ways that boaters can use their boat or yacht to recoup some tax money; Internal Revenue Service safe harbor considered most popular; Qualification of boats for tax purposes.
- Noncorporate Lessors of Equipment Are Still Subject To Administrative and Judicial Scrutiny. Englebrecht, Ted D.; Rolfe, Robert J. // Journal of the American Taxation Association;Winter82, Vol. 3 Issue 2, p23
One method employed by businesses to increase the availability of depreciation deductions and investment tax credits is through the use of leveraged leases. In these transactions, tax benefits are transferred from taxpayers who do not have sufficient tax liabilities to those who do. Because...
- Leveraged Lease Financing of Capital Equipment. Stiles, Ned B.; Walker, Mark A. // Business Lawyer;Nov72, Vol. 28 Issue 1, p161
Focuses on the leveraged lease financing ventures of industrial companies to finance expansion of capital equipment in the United States. Impact of lease financing on the airline industry; Difference of leveraged lease from classical equipment trust; Obligations of a lessee under lease...
- Loanbase Statistics - Syndicated U.S. Loans. // Leveraged Finance News;1/21/2013, Vol. 3 Issue 3, p11
Statistics are presented on the syndicated leveraged loans in the U.S. according to the SourceMedia LLC.
- Correction. // American Banker;6/9/2006, Vol. 171 Issue 110, p19
A correction to the article which appeared on page 2 of the June 8, 2006 edition is presented.
- Landlords and tenants should drop third-party interference. Bill, Peter // Estates Gazette;10/23/2004, Issue 443, p35
Introduces an article on the necessity for landlords and tenants to eliminate third-party interference in Great Britain in 2004.
- TAXATION. Becker, Deborah A. // Business Lawyer;Nov82, Vol. 38 Issue 1, p292
Reviews the books 'Tax Characterization of International Leases: The Contour of Ownership' and 'Coping With the New State Tax Problems Created by Safe Harbor Leasing Transactions.'
- Change tax flow midstream. // Small Business Tax Strategies;Jun2012, Vol. 7 Issue 6, p6
The article illustrates the calculation of a change tax flow midstream using a safe harbor method, presenting a case of a self-employed individual who had tax liability in 2011.