Commentary references Found 2 results. ¶360-100 Sale and Purchase of Leasing Companies > ¶361-600 Anti-avoidance provisions on the sale of leasing companies ¶361-800 The anti-avoidance rules for sales of lessors explained Direct Tax Reporter > EQUIPMENT LEASING > ¶1215-100 Sale and Purchase of Leasing Companies > ¶1216-600 Anti-avoidance provisions on the sale of leasing companies ¶1216-800 The anti-avoidance rules for sales of lessors explained