Most states allow buyers to pay sales tax monthly on the lease amount instead of the full purchase price of the vehicle, so buyers avoid a giant sales-tax bill the day they drive away--quickly--in their new Maserati .

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The CPA who represented the taxpayers in the examination should have filed a protective claim of refund for tax paid on the lease receipts, but by the time I got involved in the matter the statute of limitations on filing such a claim for refund had long since expired.

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That's 75 acres for the stadium and 25 acres for hotels, offices and other projects that could contribute lease-and-tax revenues so a city could recoup its costs.

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Some landlords even pay tenants to lease shops, as this is cheaper than paying the tax, Mr. Manning said.

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Customers will have to pay sales tax on the full value of the car, instead of just the lease payments.

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The tax-avoidance method involves structuring the arrangement as a two-week lease to the charity and treating the improvements as the payment.

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While it would be natural for landlords to take back shops they can re-lease, after a brand stops paying rent, the threat of paying tax on empty properties often stops them from doing so.

WSJ: U.K. Retail Rents Drop as Stores Close

The synthetic lease allowed Inktomi to keep the mortgage debt off its balance sheet, even though for tax purposes it owned the building.

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SILOs came into wide use after the government shut down an earlier form of lease deal, called LILOs (lease-in, lease-out) in 1999, contending they had no economic substance and were simply improper tax shelters.

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The tax hit, the company reportedly said, would be the equivalent of the total value of its seven-year lease on its Townsend Street headquarters.

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