Download or read book Safe Harbor Leasing Provisions of the Economic Recovery Tax Act of 1981 written by United States. Congress. House. Committee on Ways and Means. Subcommittee on Oversight and published by . This book was released on 1982 with total page 96 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Safe Harbor Leasing Provisions of the Economic Recovery Tax Act of 1981 written by United States. Congress. House. Committee on Ways and Means. Subcommittee on Oversight and published by . This book was released on 1982 with total page 89 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Safe Harbor Leasing Under the Economic Recovery Tax Act of 1981 and Investment Efficiency written by Jane G. Gravelle and published by . This book was released on 1982 with total page 31 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book An Evaluation of the Safe Harbor Leasing Provisions Under the Economic Recovery Tax Act of 1981 written by James Everett Hall and published by . This book was released on 1982 with total page 34 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Examination of Equipment Leasing Through Sale leaseback Agreement Under the Safe Harbor Leasing Provision of the Economic Recovery Tax Act of 1981 written by Rick Simmons and published by . This book was released on 1982 with total page 26 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Safe Harbor Leasing written by United States. Congress. Senate. Committee on Finance and published by . This book was released on 1982 with total page 96 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Safe Harbor Leasing written by United States. Congress. House. Committee on Small Business. Subcommittee on Tax, Access to Equity Capital, and Business Opportunities and published by . This book was released on 1982 with total page 172 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Valuation of Safe Harbor Tax Benefit Transfer Leases written by Frank J. Fabozzi and published by . This book was released on 2013 with total page 13 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Economic Recovery Tax Act of 1981 (ERTA) was designed to stimulate capital investment through liberalization of depreciation allowances and investment tax credit for property acquired and placed in service after December 31, 1980. To offer equal incentives to companies that could not benefit from these changes, the ERTA made it easier to sell those tax benefits. The vehicle created by Congress for selling the unused portion of tax benefits is known as the safe harbor lease. At the extreme, an unprofitable company can purchase and own an asset, while selling outright for cash the tax benefits typically associated with ownership. Under this arrangement, referred to as Tax-Benefit Transfer (TBT) lease, the firm buying the tax benefits is recognized as lessor and owner of the assets for tax purpose only. Although the Tax Equity and Fiscal Responsibility Act (TEFRA) of 1982 repealed safe harbor leases after December 31, 1983, the conferees included special transitional rules to allow safe harbor leasing beyond that date for certain troubled industries. This paper derives a valuation formula for pricing the TBT lease as viewed by the lessor. Further analysis examines the partial and joint effects on price of two decision variables - the interest rate charged on the attached phantom loan and the term of the lease - and contrasts the pricing model of the new type of lease with that of a conventional financial lease.
Download or read book Safe Harbor Leasing written by United States. Congress. Senate. Committee on Small Business and published by . This book was released on 1982 with total page 248 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Economic Recovery Tax Act of 1981 written by Edward Bodmer and published by . This book was released on 1982 with total page 46 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book The impact on leasing of the Economic Recovery Tax Act of 1981 written by Paul Peers Collins and published by . This book was released on 1982 with total page 170 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book New Concepts in Equipment Leasing Under the Economic Recovery Tax Act of 1981 written by and published by . This book was released on 1981 with total page 326 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Making the Lease buy Decision written by Robert E. Pritchard and published by Amacom Books. This book was released on 1984-01 with total page 355 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Leveraged Leasing written by Albert F. Gargiulo and published by . This book was released on 1981-01-01 with total page 53 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Safe Harbor Leasing written by United States. Congress. House. Committee on Small Business. Subcommittee on Tax, Access to Equity Capital, and Business Opportunities and published by . This book was released on 1982 with total page 160 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Administration s fiscal year 1983 economic program written by United States. Congress. House. Committee on Ways and Means and published by . This book was released on 1982 with total page 708 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Internal Revenue Cumulative Bulletin written by United States. Internal Revenue Service and published by . This book was released on 1984 with total page 598 pages. Available in PDF, EPUB and Kindle. Book excerpt:
