Bloomberg BNA Tax & Accounting's unparalleled analysis of federal tax deductions for equipment leasing gives you a more in-depth understanding of existing and forthcoming federal tax policies and developments. Practitioners will find in-depth interpretations along with practical approaches based on real-world scenarios. Our products offer comprehensive coverage of every major federal tax aspect concerning equipment leasing deductions, including lease transactions, the reasons for leasing, various factors that have affected lease structures, sources of legal principles governing tax lease characterization, transactions of economic substance and anti-disavowal doctrines, conduit rules, partnership anti-abuse rules, tax-exempt entity leasing rules, and more. Also included are practice tools, client letters, source documents, and sample forms to fully equip you to deal with any transaction.