LeasingNotes: MACRS Archives

MACRS Archives

Feb28	Step-in-the-shoes regulations Shawn Halladay February 28, 2007 Know More: MACRS 2.0, MACRS The final regs still maintain a step-in-the-shoes requirement for depreciating property acquired in an LKE. Continue Reading Posted at 5:16 PM \| Permalink \| Comments
Apr20	MACRS extension Shawn Halladay April 20, 2006 The IRS has found it necessary to extend the required placed-in-service date for certain Gulf Opportunity Zone property. Continue Reading Posted at 10:20 PM \| Permalink \| Comments
Apr17	Hybrids and SUVs Shawn Halladay April 17, 2006 Hmmmm – let’s give tax credits for fuel efficiency and yet, at the same time, also provide incentives for gas guzzlers. Now, where is the logic in that? Continue Reading Posted at 9:03 AM \| Permalink \| Comments
Feb28	Purchased leveraged leases Shawn Halladay February 28, 2006 If you purchase a leveraged lease, for example, in year 25 of a 30 year lease, can you still use leveraged lease accounting? Continue Reading Posted at 7:43 AM \| Permalink \| Comments
Feb 3	Tax lease guidelines Shawn Halladay February 3, 2006 Entitlement to the depreciation is not an issue when the user of the asset also is the owner. In leasing, however, the owner (lessor) is not the user (lessee). This bifurcation of use and ownership has caused the IRS to scrutinize utilization of the tax benefits in lease transactions. Continue Reading Posted at 7:49 AM \| Permalink \| Comments
Feb 2	Is it a tax lease? Shawn Halladay February 2, 2006 Tax ownership is not as clear cut as the lease characterization of FASB 13. When determining ownership, the tax courts have used a mix of Revenue Ruling 55-540, Revenue Ruling 01-28, and prior court cases. Continue Reading Posted at 8:12 AM \| Permalink \| Comments
	Higher foreign tax credits What - No Massage Parlors?

MACRS Archives

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