Equipment Leasing Substance And Form

Author : David K. Burton (Lawyer, Esq)
Publisher :
ISBN 13 : 9781633594470
Total Pages : 0 pages
Book Rating : 4.75/5 ( download)

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Download or read book Equipment Leasing--substance and Form written by David K. Burton (Lawyer, Esq) and published by . This book was released on with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: " ... examines key equipment leasing issues and offers advice for both novice and tenured practitioners based on the authors’ decades of real-world experience. To the uninitiated, equipment leasing sounds like a mundane topic involving an industry that transacts business using preprinted forms. However, it has been the source of some of the most important case law with a reach that goes well beyond equipment leasing. Equipment leasing transactions invoke many fundamental tax law concepts: ownership, substance versus form, economic substance, application of tax accounting concepts, and principles of administrative law. In fact, equipment leasing has been, in many respects, the catalyst for such concepts. More than being the means to procure rented cars and photocopiers, equipment leasing involves planning to ensure the tax incentives that Congress provides for investment in equipment are available to the party best positioned to monetize them. However, given the complexity of the Internal Revenue Code and the underlying regulations, ensuring such a monetization is successful requires a nuanced understanding of authorities that span from private letter rulings to Supreme Court cases."--Portfolio description (p. iii)

Author : Toby Cozart
Publisher :
ISBN 13 : 9781558716919
Total Pages : pages
Book Rating : 4.12/5 ( download)

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Download or read book Equipment Leasing--substance and Form written by Toby Cozart and published by . This book was released on 2009 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.

Author : David K. Burton
Publisher :
ISBN 13 : 9781633594470
Total Pages : 0 pages
Book Rating : 4.75/5 ( download)

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Download or read book Equipment Leasing written by David K. Burton and published by . This book was released on 2024 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: " ... examines key equipment leasing issues and offers advice for both novice and tenured practitioners based on the authors’ decades of real-world experience. To the uninitiated, equipment leasing sounds like a mundane topic involving an industry that transacts business using preprinted forms. However, it has been the source of some of the most important case law with a reach that goes well beyond equipment leasing. Equipment leasing transactions invoke many fundamental tax law concepts: ownership, substance versus form, economic substance, application of tax accounting concepts, and principles of administrative law. In fact, equipment leasing has been, in many respects, the catalyst for such concepts. More than being the means to procure rented cars and photocopiers, equipment leasing involves planning to ensure the tax incentives that Congress provides for investment in equipment are available to the party best positioned to monetize them. However, given the complexity of the Internal Revenue Code and the underlying regulations, ensuring such a monetization is successful requires a nuanced understanding of authorities that span from private letter rulings to Supreme Court cases."--Portfolio description (p. iii)

Author : Toby Cozart
Publisher :
ISBN 13 : 9781558716926
Total Pages : pages
Book Rating : 4.20/5 ( download)

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Download or read book Equipment Leasing written by Toby Cozart and published by . This book was released on 2009 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.

Author : Richard M. Contino
Publisher : Amacom
ISBN 13 : 9780814473795
Total Pages : 0 pages
Book Rating : 4.92/5 ( download)

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Download or read book The Complete Equipment-Leasing Handbook written by Richard M. Contino and published by Amacom. This book was released on 2006-02 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: "Equipment leasing is one of the most complex aspects of business finance in existence, involving sophisticated concepts often understood only by experts. Consequently, business executives and purchasing professionals often fail to maximize their leverage in signing leases, or opt instead to purchase equipment outright at staggering costs. Combining the author's Handbook of Equipment Leasing with the tools from his Complete Book of Equipment Leasing Agreements, Forms, Worksheets, and Checklists, this comprehensive volume provides the legal, financial, and business background essential for evaluating, negotiating, and documenting successful equipment lease transactions. This invaluable resource for lessors and lessees answers questions like: * How does the leasing marketplace really work? * What is the best way for a company to solicit lease bids? * What economic and tax risks does a lessor face? * When is leasing a poor choice? The book also addresses crucial issues like profit strategies, forming and running a leasing company, and the leasing of equipment in the growing international market."

Author : Richard M. Contino
Publisher :
ISBN 13 : 9780814403389
Total Pages : 734 pages
Book Rating : 4.87/5 ( download)

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Download or read book Complete Book of Equipment Leasing Agreements, Forms, Worksheets and Checklists: Software written by Richard M. Contino and published by . This book was released on 1997 with total page 734 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Author : Peter K. Nevitt
Publisher : John Wiley & Sons
ISBN 13 : 9781883249663
Total Pages : 478 pages
Book Rating : 4.6X/5 ( download)

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Download or read book Equipment Leasing written by Peter K. Nevitt and published by John Wiley & Sons. This book was released on 2000-01-15 with total page 478 pages. Available in PDF, EPUB and Kindle. Book excerpt: Equipment Leasing is a practical reference for financial managers who need background information, and an understanding of how leasing can be utilized as a cost-effective means of equipment financing-especially under the new tax law in the United States. It explores various types of leases, including single investor leases, leveraged leases, tax requirements for true leases' and lease-buy economic analysis. This invaluable resource includes the background and basics of equipment leasing, history of leasing, synthetic leases, financial reporting of lease transactions by lessees, operating a leasing company, and much more.

Author :
Publisher :
ISBN 13 :
Total Pages : 136 pages
Book Rating : 4.51/5 ( download)

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Download or read book A Competitive Assessment of the United States Equipment Leasing Industry written by and published by . This book was released on 1985 with total page 136 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Author : Certified Lease Finance Professionals
Publisher :
ISBN 13 : 9781092269605
Total Pages : 415 pages
Book Rating : 4.06/5 ( download)

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Download or read book The Certified Lease and Finance Professionals' Handbook written by Certified Lease Finance Professionals and published by . This book was released on 2019-04-17 with total page 415 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Certified Lease & Finance Professional Program is presented to the commercial equipment leasing and finance industry as a service of the CLFP Foundation. The prestigious CLFP designation identifies you as a knowledgeable professional to your employer, clients and customers, as well as, your peers in the leasing industry. Participation in the CLFP program is entirely voluntary and is open to all qualifying individuals.The CLFP Program was developed in 1985 by recognized industry leaders and covers major aspects of commercial equipment leasing and financing. Today, a volunteer Board of Directors, made up of CLFPs, governs the CLFP Foundation which is comprised of CLFPs in good standing and continues to be supported by the American Association of Commercial Finance Brokers (AACFB), previously NAELB and the National Equipment Finance Association (NEFA), the new association formed in 2008 by the merger of UAEL and EAEL, as well as the Equipment Leasing and Finance Association (ELFA).This book was originally written for leasing practitioners. It was the intention of the original authors to provide an in-depth action handbook for those already on a career path in leasing. To accomplish this task, recognized subject matter experts were contacted and asked to write chapters in their areas of expertise and share their secrets of success. This new CLFP Handbook follows this footprint and has again called on contributors who are experts within their sectors of the industry that worked with one author in order to provide a consistent voice throughout the book. The result is a handbook that is short on theory and long on the practical aspects of participating in the commercial equipment leasing and finance industry. Although the book is comprehensive, its style is to provide information in a reader-friendly manner. Whether you're a college student, entry-level leasing associate or a seasoned veteran within the industry, this book is an invaluable resource. The handbook may also be utilized as the cornerstone of a candidate's study path toward achieving CLFP designation.

Author : Richard M. Contino
Publisher : Createspace Independent Publishing Platform
ISBN 13 : 9781516888092
Total Pages : 466 pages
Book Rating : 4.9X/5 ( download)

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Download or read book The Complete Equipment-Leasing Handbook written by Richard M. Contino and published by Createspace Independent Publishing Platform. This book was released on 2015-11-12 with total page 466 pages. Available in PDF, EPUB and Kindle. Book excerpt: Volume II, containing forms, checklists and worksheets.From agriculture to manufacturing, from finance to information technology, equipment leasing involves sophisticated concepts often understood only by experts. The Complete Equipment-Leasing Handbook, A Deal Maker's Guide, Second Edition, a two volume set with each volume purchased separately, both combines and extensively updates the author's The Complete Equipment Leasing Handbook, A Deal Maker's Guide with Forms, Checklists, and Worksheets to present both a thorough overview of the entire process (from the lessor's, the lender's and the lessee's perspectives) and all the tools necessary for successful transactions, whether you're on the lessor's, the lender's or the lessee's side. Volume I updates the text material found in the First Edition and is filled with checklists, explanations, and examples offering guidance, for example, for questions such as: * How does the leasing marketplace really work? * What is the best document for a particular situation? * When is leasing a poor choice? * What is the best way for a company to solicit lease bids? * What should a properly written lease cover? * What tax and economic risks does a lessor have? * How should a lease be analyzed financially? * What are Uniform Commercial Code rules for leasing and secured lending? * What are the newest financing trends in leasing? Volume II, which updates the forms, checklists and worksheets originally contained in the First Edition, contains 115 agreements and ready-to-use forms. The Complete Equipment-Leasing Handbook, Second Edition, Volume I, explains the business of leasing both domestically and internationally and takes you step-by-step through the entire process of conducting a leasing transaction, with information on special considerations such as leveraged leasing as well as crucial tax and accounting issues. Volume II provides forms, checklists and worksheets for ready reference. Both volumes together provide an invaluable resource for anyone needing to be informed of the legal, financial, and business strategies of leasing equipment and the tools necessary to get the leasing deals done.