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Federal Income Tax Considerations in Leasing
B General Characterization
48 other sections not shown
additional Aircraft Airframe amount applicable Article 2A asset assignment Bankr bankruptcy Basic Rent Certificate Holder clause Closing Date Code corporation cost court debt documents Engine equipment equity Event of Default Federal Aviation Act filing finance lease financing statement foreign guaranty hereby hereunder Indemnified Person indemnity Indenture Trustee investment jurisdiction lease agreement lease term lease transaction leased property Lenders Lessee lessee's lessor leveraged lease liability lien liquidated damages Loan Certificates non-recourse obligations OFSC operating lease Operative Agreements Owner Participant Owner Trustee Participation Agreement party payable payment percent prior purchase option purposes pursuant to Section real estate remedies rental residual value respect security agreement security interest specified Stipulated Loss Value Sublease Sublessee tax benefits taxable termination Termination Value thereof thereto transfer true lease Trust Agreement Trust Company Trust Estate Trust Indenture Estate Uniform Commercial Code waiver warranties