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.

International Leasing: A Dynamic Industry Under Constraint

International Leasing: A Dynamic Industry Under Constraint By Lawrence M. Taylor, Jr., Esq. Summer 1984 After providing a brief history of the development of the equipment leasing industry outside the U.S. and an analysis of the position of U.S. multinati

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

Journal - Fall 1984 Full Issue

Hedging Interest-Rate Risks For Lessors By George A. Hachey, Ph.D. and James M. Johnson, Ph.D Fall 1984 The level and volatility of interest rates has increased dramatically over the past fifteen years, causing lessors to explore and implement new methods

Hedging Interest-Rate Risks For Lessors

Hedging Interest-Rate Risks For Lessors By George A. Hachey, Ph.D. and James M. Johnson, Ph.D Fall 1984 The level and volatility of interest rates has increased dramatically over the past fifteen years, causing lessors to explore and implement new methods

Developing a Strategic Marketing Plan

Developing a Strategic Marketing Plan By Stephen C. Diamond Fall 1984 The article presents some of the variables that should be considered in segmenting the market as a prelude to developing a strategic marketing plan.

Single-Investor Lease Accounting: Is It Economically Realistic?

Single-Investor Lease Accounting: Is It Economically Realistic? By Lloyd A. Hanes, Jr. Fall 1984 The article analyzes how well accounting for single-investor leases represents the underlying economics. The implications of the conclusions reached are then

Implications of an AAEL Credit Analysis Survey: A Few Surprises

Implications of an AAEL Credit Analysis Survey: A Few Surprises By Albert R. McMeen Fall 1984 The article analyzes the results of an AAEL Credit Analysis Survey, providing an overview of how the diverse elements within the equipment leasing industry appro

Capital Formation, Technology and Economic Policy

Capital Formation, Technology and Economic Policy By Barry P. Bosworth Fall 1984 The article reviews empirical studies of the productivity growth slowdown with particular emphasis of the role of capital, examines the behavior of saving, investment and tre

In Search of Tax Liability

In Search of Tax Liability by Vincent Cannaliato, Jr. Spring 1983 The article outlines the reasons for the diminishing availability of tax base for lease transactions including its most likely ramifications. Describing some of the more common reactions to