Financial Institution Taxation

Topics:
Taxes
Tags:
Finance,
Financial,
Financial Accounting,
North Dakota
Source:
State of North Dakota

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Overview: A Corporation or other business entity that derives more than fifty percent of its total gross income for financial accounting purposes from finances leases. For purposes of this subdivision, a finance lease means any lease transaction that is the functional equivalent of an extension of credit and which transfers substantially the entire benefits and risks incident to the ownership of property. This article is related to taxes.

(Is this item miscategorized? Does it need more tags? Let us know.)

Format: PDF | Size: 60KB | Date: Jun 2003 | Pages: 20

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