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Leaseback |
Also found in: Dictionary/thesaurus, Financial, Wikipedia | 0.03 sec. |
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A transaction whereby land is sold and subsequently rented by the seller from the purchaser who is the new owner. How to thank TFD for its existence? Tell a friend about us, add a link to this page, add the site to iGoogle, or visit webmaster's page for free fun content. |
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| The book contains especially good coverage of the at-risk rules, passive activity losses, sales and leasebacks and estate subdivision. Bohlinger said many corporations are considering selling their real estate to capitalize on the appreciation and then entering into long-term leasebacks. For disqualified leasebacks or long-term agreements that have a principal purpose of tax avoidance, the Service may impose rent-leveling. |
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