A tax advantage transaction structure (TATS) and method directs that a first entity assigns disposable property it owns to a second entity in exchange for a contingent installment obligation. The disposable property is further assigned by the second entity to a third entity in exchange for monetary proceeds....http://www.google.fr/patents/US6578016?utm_source=gb-gplus-shareBrevet US6578016 - Tax advantaged transaction structure (TATS) and method
Tax advantaged transaction structure (TATS) and method
