Full Description

Various forms of private investments in public utilities outlined in this article include the following: true leases; tax-exempt and nontax exempt leases; sales-leaseback transactions, 63-20 financing; leasepurchase or certificates of purchase (COPs); variable-rate demand notes (lower-floater); and privatization. The probable effects of tax reform on privatization and lease transactions are discussed.

Product Details

Edition: Vol. 78 - No. 2 Published: 02/01/1986 Number of Pages: 2 File Size: 1 file , 880 KB