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A Characterization of Real Estate LeasesAn Analysis
B Another View of the Implications of the Supreme
Effect on Net Leases of the Sun
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3d Cir 9th Cir acquired agreement American Realty Trust amortization amount analysis bank basis building buyer capital account cash Circuit Commissioner corporation cost Court of Appeals decision depreciation deductions equity exchange fact factors fair market value financing Frank Lyon Company gain ground lease held Helvering Internal Revenue Internal Revenue Service investment investors involved Jordan Marsh land Lazarus lease term leaseback transaction leasehold lender lessee lessor limited partners limited partnership loan loss Lyon's ment mortgage newacre nonrecourse option prices option to purchase owner ownership paid partnership interest primary term profits purchase options purchase price purchaser-lessor real estate real property received repurchase risk sale and leaseback sale-leaseback transaction Section seller seller-lessee Service significant special allocation substantial Sun Oil Company Supreme Court tax avoidance tax consequences Tax Court tax purposes tax shelter taxable taxpayer third party tion trans transfer ustc Worthen