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Certification by Lessee
Equipment Leasing–Leveraged Leasing (Fifth Edition)
Book Publication Date:
Sample certification by lessee stating that it intends that more than 50% of the use of the equipment (as such term is defined in the lease) is to be in a trade or business of the lessee
PLI Item #:
Banking, Corporate & Securities, Tax
"certification by lessee"
master lease agreement
qualified motor vehicle operating agreement
"Section 7701(h) Internal Revenue Code"
trade or business
owner of the equipment
Federal income tax purposes
middle-market leasing and syndication
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