Tax Implications of SILOs, QTEs, and Other Leasing Transactions with Tax-Exempt Entities.

Examines tax implications of major corporate tax bill provisions pertaining to tax-exempt entity leasing transactions. Covers conventional and leveraged leases as financing tools, the general idea behind leasing transactions with tax-exempt entities, tax-exempt leasing legislative and regulatory his...

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Bibliographic Details
Corporate Authors:	Library of Congress. Congressional Research Service, ProQuest (Firm)
Format:	eBook
Language:	English
Published:	[Place of publication not identified] : [publisher not identified], 2004.
Series:	U.S. Congressional Research.
Subjects:	Corporations > Taxation. Finance > Law and legislation. Legislative histories. Electronic books.
Online Access:	Connect to the full text of this electronic book

Description
Summary:	Examines tax implications of major corporate tax bill provisions pertaining to tax-exempt entity leasing transactions. Covers conventional and leveraged leases as financing tools, the general idea behind leasing transactions with tax-exempt entities, tax-exempt leasing legislative and regulatory history, transaction volume estimates, lease-in/lease-out and sale-in/lease-out transactions, and qualified technological equipment leases. Provides a legislative history of leasing provisions in P.L. 108-357, American Jobs Creation Act of 2004.
Item Description:	Record is based on bibliographic data in ProQuest U.S. Congressional Research Digital Collection (last viewed Nov. 2010). Reuse except for individual research requires license from ProQuest, LLC. CRS Report. Electronic resource.
Physical Description:	1 online resource.