1985
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Section 467: Tying Down the Open Issues
By William E. Flowers, Esq.
Free (
Spring 1985
The article discusses the legal uncertainties encountered in leveraged leasing due to interpretations of changes in tax law over recent years. Specifically, the article examines Section 467 accrual accounting and even rent requirements; and also goes on to examine Section 7872 application, effects, and tax indemnity considerations; and Section 48(b)(2) definition of new Section 38 property.$10.00) -
Strategies for Recovery in Lessee Bankruptcy
By Alexander Terras and LeAnn Pedersen Pope
Free (
Spring 1985
The article examines a variety of techniques that can aid a lessor's recovery in the face of a Chapter 11 bankruptcy proceeding.$10.00) -
Microcomputers Coming of Age: 1982-1985
By Douglas D. Perez
Free (
Spring 1985
The article examines the potential role of microcomputers in the equipment finance industry, describing their impact during the past three years.$10.00) -
History of Equipment Leasing
By Peter K. Nevitt and Frank Fabozzi
Free (
Spring 1985
A historic perspective on equipment leasing is necessary in order to understand the industry's present structures and practices. This article reviews the significant developments in equipment leasing from the first recorded leases to the present.$10.00)