Leasing as a Means of Shifting Tax Savings to Non-Taxable Organizations.
本文讨论了1982年税法改革后，非纳税组织如何通过租赁大众通勤车辆和翻新建筑，将税收优惠转移给纳税企业以换取较低租金，并开发了决策模型。
Abstract Prior to the enactment of The Tax Equity and Fiscal Responsibility Act of 1982, the financial press emphasized the advantages to business firms of "selling" unusable tax deductions and credits by means of leasing transactions. While not as widely recognized, the Economic Recovery Tax Act of 1981 and The Tax Equity and Fiscal Responsibility Act of 1982 still allow non-taxable organizations opportunities for transferring certain tax benefits to taxable business firms in exchange for lower lease rentals for two types of assets: mass-commuting vehicles and rehabilitated buildings. In this article, the tax potential of these lease opportunities for non-taxable organizations is discussed and a decision model is developed for use in specific situations.