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Leaseback
(redirected from leasebacks)

    Also found in: Dictionary/thesaurus, Financial, Wikipedia 0.10 sec.

A transaction whereby land is sold and subsequently rented by the seller from the purchaser who is the new owner.



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? References in periodicals archive
The book contains especially good coverage of the at-risk rules, passive activity losses, sales and leasebacks and estate subdivision.
Real Estate Taxation: A Practitioner's Guide by Fink, Philip R. / The Tax Adviser
Bohlinger said many corporations are considering selling their real estate to capitalize on the appreciation and then entering into long-term leasebacks.
Mouse house sale expected to fetch at least $170 million by Fixmer, Andy / Los Angeles Business Journal
For disqualified leasebacks or long-term agreements that have a principal purpose of tax avoidance, the Service may impose rent-leveling.
Proposed regulations on "sec. 467 rental agreements." by Doyle, Mary B. / The Tax Adviser
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