BLM70020 - 바카라 사이트˜Income-into-capital바카라 사이트™ schemes and back loaded leases: Introduction to back-loaded leases: lessors' earnings within property income
Many, if not quite all, of the finance leases in 바카라 사이트˜income-into-capital바카라 사이트™ schemes involved real property assets. By exploiting the differences between the then 바카라 사이트˜entitlement바카라 사이트™ basis for property income and the 바카라 사이트˜accruals바카라 사이트™ basis, it was easy to ensure that the rentals taxable in any period were the low amount desired by the lessor even though they were reporting higher earnings in their commercial accounts.