IRS Issues Two Like-Kind Exchange Rulings Friendly to Lessors Out of Stock
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IRS Issues Two Like-Kind Exchange Rulings Friendly to Lessors
By Jeff Nelson
Two recent rulings from the Internal Revenue Service benefit lessors with respect to
like-kind exchanges. Lessors should examine the structure of their existing lease
financing with an eye toward adaptations consistent with the facts and structure of
the internal legal memorandum.
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