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Exam (elaborations)

CLFP EXAM (Classification & Terminology in Leasing) with Questions & Answers Graded A

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Helps avoid tax abuse by defining what is not a lease for tax purposes. - What is significant about IRS Revenue Ruling 55-540? Per IRS Revenue Ruling 55-540, what are the rules that if present prevent a transaction from being a lease for tax purposes? - 1). Any portion of the periodic payment is equity, 2.) lessee automatically acquires title upon making scheduled payments 3.) the total amount, which a lessee is required to be paid is an inordinately large portion of the total sum to buy the equipment, 4.) Nominal purchase option 5.) some portion of the payment is designated interest

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Uploaded on
March 13, 2024
Number of pages
9
Written in
2023/2024
Type
Exam (elaborations)
Contains
Questions & answers

Subjects

  • clfp exam
  • classification terminology in leasing
R187,57
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