Congressional Research Service The Library of CongressCRS Report for CongressReceived through the CRS WebOrder Code RL32479Tax Implications of SILOs, QTEs, and OtherLeasing Transactions with Tax-Exempt EntitiesUpdated November 30, 2004Maxim ShvedovAnalyst in Public Sector EconomicsGovernment and Finance DivisionTax Analysts Document ServiceDoc 2005-4041 (20 pgs)