"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 also examine other business arrangements that involve rights to use tangible personal property, including conditional sales, partnerships and service contracts."
Bibliography, etc. Note
Includes bibliographical references.
Formatted Contents Note
Detailed analysis. Introduction Substance and form Working papers.