Winter 1988 - Full Issue Out of Stock
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The Benefits and Dangers of Written and Unwritten Preliminary Agreements
By Robert D.Strauss, Esq.
Winter 1988
Before the lease agreement is drawn up, there can be any number of preliminary agreements. They should be treated with the same care as any legally binding agreement.
The Nonrecourse Financing Exception of the New Section 861 Treasury Regulations
By Bruce D. Garrison, Esq.
Winter 1988
Internal Revenue Code Section 861 contains temporary and proposed regulations affecting the rules for allocating interest expense deductions where foreign tax credits are involved. Taxpayers must follow them when allocating interest expense deductions for taxable years beginning after 1986.
Opportunities for Telecommunications Leasing with a Window on the PBX Telephone Switch
By Julieann E. Haugen and Hiedi S. Bomengen
Winter 1988
One of the most significant market segments open to telecommunications lessors is the private branch exchange, or PBX. Lessors now have a unique window of opportunity; however, correct strategy selection and implementation will be critical to success.
Tax Depreciation Policy After the Tax Reform Act of 1986
By Mark L. Perlis, Esq.
Winter 1988
This article provides an overview of the historical and conceptual underpinning of the economic depreciation system contained in the Tax Reform Act of 1986. Must Congress - again - revise the tax depreciation system? A key player will be the new Office of Depreciation Analysis.
Lessors\' S Election Dilemma
By Brian J. Yagoda, Esq. and David J. Miller
Winter 1988
The Tax Reform Ace of 1986 has had a profound effect on all closely held equipment leasing corporations. This article explains some tax concepts that factor into the decision whether to operate an equipment leasing corporation as a C corporation or an S corporation.
<span style=\"font-weight: bold;\">The Benefits and Dangers of Written and Unwritten Preliminary Agreements</span><br style=\"font-weight: bold;\" /><span style=\"font-weight: bold;\">By Robert D.Strauss, Esq.</span><br style=\"font-weight: bold;\" /><spa
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