All Corporate & Institutional Content

Advantages of Like-Kind Exchanges

Corporate & Institutional

Like-kind exchanges offer corporations the opportunity to maximize their return on investments while minimizing their capital gains tax bill. Allowable under Internal Revenue Code 1031, like-kind exchanges are used to defer the payment of a capital gain on the sale of property or other investments. The original cost of the relinquished property is transferred to

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Understanding Aircraft Sale-Leasebacks

The Wilmington Trust Equipment Finance Team |
Corporate & Institutional

If your company finds it more advantageous to purchase aircraft rather than to lease, an aircraft sale-leaseback may be an option. Many factors affect the decision to enter into a sale-leaseback arrangement. A sale-leaseback gives you greater flexibility to control the tax consequences of your aircraft operations. It can also provide a method of financing,

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