Lease Strips and Viral Stock: Are They Dead Yet?
- Topics:
- Financial Regulations,
- Lease or Buy
- Tags:
- Asset Management,
- Business Operations,
- Entity,
- Finance,
- Financial Planning,
- Free Trade,
- Investment,
- Operational Planning,
- Taxes
- Source:
- Morgan, Lewis & Bockius
FREE Registration is required
Overview: This paper explores some of the implications of the Long Term Capital Holdings decision for the analysis of not only lease strips and their progeny, known as "viral stock," but also other shelters that similarly involve a transfer of high-basis assets to an entity in a purported tax-free transaction followed by a sale of an interest in the entity.
(Is this item miscategorized? Does it need more tags? Let us know.)
Format: PDF | Size: 142KB | Date: Mar 2005 | Pages: 15





