This course discusses the basic concepts of leasing business assets, compares leasing to purchasing, provides a list of tax and nontax factors in deciding whether to lease or purchase, and discusses the recharacterization by the IRS of lease transactions as sales. The course also discusses the tax impact on both the lessee and the lessor:
- when a lease is recharacterized as a sale;
- when a lease is acquired;
- when improvements are made to lease property; and
- when a lease is canceled.
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Course Details
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Price: $19.95
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Technical Requirements:
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