The 90-Day ITC Window: Tailoring the Emperor\'s New Clause

The 90-Day ITC Window: Tailoring the Emperor\'s New Clause By Barry S. Marks, Esq. Summer 1984 The Tax Equity and Fiscal Responsibility Act of 1982 amended section 48(b) of the Internal Revenue Code to postpone the \"originally placed in service\" date fo

Summer 1984 - Full Issue

International Leasing: A Dynamic Industry Under Constraint By Lawrence M. Taylor, Jr., Esq. Summer 1984 The 90-Day ITC Window: Tailoring the Emperor\'s New Clause By Barry S. Marks, Esq. Summer 1984 Toward a New Understanding of Leveraged Lease Profitabil

Toward a New Understanding of Leveraged Lease Profitability

Toward a New Understanding of Leveraged Lease Profitability By Edward P. Brennan Summer 1984 Existing leveraged lease analytical methods and structuring techniques are premised upon the concept that a leveraged lease is a \"unitary\" opportunity. This con

Wrap Leases: Structural and Tax Considerations

Wrap Leases: Structural and Tax Considerations By Allen P. Palles, Esq. Summer 1984 The article discusses the fundamental economic, structural and tax aspects of the wrap lease, identifying it as a structural variation of the leveraged lease.

Spirng 1983 - Full Issue

The Impact of TEFRA On Leasing Transactions by James M. Johnson, Ph.D In Search of Tax Liability by Vincent Cannaliato, Jr. Leasing Brokers & The Securities Laws By Michael Downey Rice, Esq. Leasing Company Valuation: Setting a Price for Merger, Acquisiti

The Impact of TEFRA On Leasing Transactions

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 e

Fall/Winter 1983 - Full Issue

Economic Benefits of Lease Financing By Brimmer & Co., Inc. Yield Analysis for Lessors: A Primer By James M. Johnson, Ph.D Modeling a Leveraged Leasing Company By Thomas E. Schrickel Adopting the Marketing Concept: The Key to Lessor Survival - and Prosper

Economic Benefits of Lease Financing

Economic Benefits of Lease Financing By Brimmer & Co., Inc. Fall/Winter 1983 An executive summary of an indepth analysis of the economic impact of the equipment leasing industry on the U.S. economy, the article reviews the economic incentives for lease fi

Yield Analysis for Lessors: A Primer

Yield Analysis for Lessors: A Primer By James M. Johnson, Ph.D Fall/Winter 1983 The article presents a number of the more frequently encountered measures of yield. The notions of pretax and after-tax yields, nominal and effective yields, return on investm

Modeling a Leveraged Leasing Company

Modeling a Leveraged Leasing Company By Thomas E. Schrickel Fall/Winter 1983 The author describes how computerized modeling can provide management of a leveraged leasing company with a tool to forecast the size of net income for a wide range of marketing