Taxation-Federal Income Taxation-The Three-Party Sale and Lease-back
Velvel S.Ed., Lawrence R.
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Abstract
The so-called sale and lease-back device has long been the subject of judicial and governmental scrutiny. The Internal Revenue Service has recently decided to begin a more active campaign of enforcement against a certain three-party variation of the sale and lease-back device. The structure of this variation can be best understood by considering the following hypothetical situation.