The Resource When is the leasing of aircraft or ships a "trade or business"?

When is the leasing of aircraft or ships a "trade or business"?

Label
When is the leasing of aircraft or ships a "trade or business"?
Title
When is the leasing of aircraft or ships a "trade or business"?
Creator
Subject
Language
eng
Summary
This commentary sets out some of the odd aspects of the tax rules that apply to the cross-border leasing of aircraft and ships, as a result of the issuance of final regulations addressing the Subpart F treatment of aircraft and ship leasing (the CFC aircraft leasing regulations)
Citation source
In: Tax management international journal. - Arlington. - Vol. 40 (2011),
http://library.link/vocab/creatorName
Blanchard, K.S
Geographic coverage
North America
Language note
English
http://library.link/vocab/subjectName
  • leasing
  • air transport
  • shipping
  • CFC
Label
When is the leasing of aircraft or ships a "trade or business"?
Instantiates
Publication
Label
When is the leasing of aircraft or ships a "trade or business"?
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
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