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Alternative Minimum Tax: The Effect of the Cost of Leaseable Equipment
By Price Waterhouse
Winter 1985The Tax Reform Ace of 1985 (H.R. 3838), as passed by the House of Representatives, contains several provisions that will increase significantly the cost of buying or leasing equipment. This article analyzes the impact of the corporate alternative minimum tax provisions that are contained in the bill. The costs to the end user or buying or leasing equipment is the measure by which the impact of the minimum tax provisions were analyzed.
Tax Law Changes Affecting Motor Vehicle Leasing
By Alan L. Gosule, Esq
Winter 1985The article examines changes made by the Tax Reform Act of 1984 as it affects motor vehicle leasing. Specifically, it reviews the uses of the terminal rental adjustment clause, and the rules governing depreciation and investment tax credits relating to mixed business and personal use property. Residual Value Insurance: A Risk Management Tool for the Leasing Industry
By Vincent A. Kolber
Winter 1985The article explains how residual value insurance (RVI) can be a powerful leasing industry tool. RVI is shown to be equivalent to a put option. After a discussion of the history and institutional detail of the RVI market, the benefits of RVI for both lessors and lessees are described. Finally, common misconceptions about RVI are addressed.Planning for a Federal Audit
By Edward F. Bradley, CPA
Winter 1985A company can be its own worst enemy during an IRS audit. This article offers practical advice on preparing for, conducting, completing the audit through to appeal procedures. The article covers IRS requirements, records collection, period for assessing tax, cooperation with the agent, audit procedures, and unagreed tax issues. †Legal penalties are discussed. Examples drawn from both agent and company sides of the audit expand key points.Healthcare Equipment Leasing int he 1980s: New Opportunities & New Risks
By Ian J. Berg and Alan N. Frankel
Winter 1985The article discusses healthcare leasing issues impacting the first half of the \'80s. Topics include Medicare regulations, the prospective payment system, the tax implications of the Tax Reform Act of 1984, and the impact of outpatient clinics and other multimodality facilities.

<span style=\"font-weight: bold;\">Alternative Minimum Tax: The Effect of the Cost of Leaseable Equipment</span><br style=\"font-weight: bold;\" /><span style=\"font-weight: bold;\">By Price Waterhouse</span><br style=\"font-weight: bold;\" /><span style=