Real Estate Sale/leaseback Transactions |
Other editions - View all
Common terms and phrases
ABC TRANSACTION amount basic term basis building buyer buyer-lessor cash flow CCH Dec cert Commissioner decision in Frank depreciation disallowed donor-lessee economic substance equity Estate Law Example Expressway factors fair market value Fourth Cavendish Frank Lyon Frank Lyon Co Franklin funds gift and leaseback Hilton inflation investors lease term leaseback property lessee lessor loan ment mortgage net operating income nomic non-deductible nonrecourse financing option price option to repurchase ordinary income owner owner-lessor ownership partnership Present Value Present Value Discounted property back purchase price related parties renewal rents rental income rental paid Residual Equal residual value Reversion Yield Reversion Safeway sale and leaseback sale-lease sale-leaseback transaction Section sell seller seller-lessee significant step-up substantial Sun Oil Sun Oil Co Supreme Court tax avoidance tax benefits Tax Court Tax Magazine tax purposes tax savings tax shelter taxable TAXES The Tax taxpayer tion trans USTC Worthen Yield Reversion Yield