The Impact of TEFRA On Leasing Transactions Out of Stock
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The Impact of TEFRA On Leasing Transactions
by James M. Johnson, Ph.D
Spring 1983
TEFRA permits equipment owners to elect one of two ITC/depreciation options for tax purposes - each inferior to the package available under ERTA. This article examines the extent of TEFRA\'s inferiority by estimating the percentage increase in lessee rents necessary to "pass through" the tax benefit reduction. The article also establishes optimum TEFRA elections for three and five-year property.
<span style=\"font-weight: bold;\">The Impact of TEFRA On Leasing Transactions</span><br style=\"font-weight: bold;\" /><span style=\"font-weight: bold;\">by James M. Johnson, Ph.D</span><br style=\"font-weight: bold;\" /><span style=\"font-weight: bold;\
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