References in periodicals archive
?
168(h)(1)(B)(i) refers to nonresidential property leased to a tax-exempt entity in a "disqualified lease.
110(c)(3) defines the term "retail space" as real property leased, occupied or otherwise used by a lessee in its trade or business of selling tangible personal property or services to the general public.
Foreign trade property does not include property leased and used by a related person, certain intangibles, oil and gas products, unprocessed softwood timber, or prohibited property.
Many owners may just want a property leased up quickly to increase its value for a near-term sale.
IRC section 1402, in defining schedule E income, contains an exception only for "rentals from real estate and from personal property leased with the real estate.
President of One Liberty Properties, commented that "the purchase of this portfolio of assets continues the Company's objective of acquiring strategically-located improved net leased real property leased to quality tenants.
For example, an exchange of low-basis property leased to a taxpaying lessee for high-basis property leased to a tax-exempt lessee would be covered, since the difference between the high and low basis would otherwise escape the Sec.
WALLACE, Idaho -- Sterling Mining Company (OTCBB:SRLM) today announced an exploration program for the property leased from Metropolitan Mines (OTC:MEMLA).
Under the 1984 Pickle-Dole legislation, property leased to a tax-exempt entity (including foreign entities) must be depreciated over a recovery period not less than 125% of the lease term.
Sutherland Lumber is a 53,571 square foot free-standing retail property leased in its entirety to Sutherland Lumber.
The Theatre began construction in January 2005, The Grand 14 represents the fourth megaplex theatre property leased by Entertainment Properties Trust to Southern Theatres.
Smith, First Potomac's chief investment officer, stated, "We are pleased to expand our presence in the greater Norfolk market with a property leased to a strong, Fortune 100 tenant.
Legal browser
?
- ▲
- proper for judicial examination
- proper for judicial review
- proper formality
- proper law
- proper name
- proper occasion
- proper party
- proper thing to do
- proper title
- proper to be examined in courts of justice
- proper to public debate
- properantia
- properare
- properatio
- properly
- properly qualified
- properness
- propertied
- properties
- property
- Property boundaries
- property damage
- property holder
- property illegally acquired
- Property Law
- property leased
- property obtained by descent
- property obtained by devise
- property owner
- property permanently affixed to the realty
- Property Right
- Property rights after living with somebody
- property saved
- Property Settlement
- property tax
- property which may descend to an heir
- prophesy
- prophetic
- prophetical
- prophylactic
- prophylaxis
- propiatory
- propietory owner
- propinquitas
- propinquity
- propinquus
- Propios
- propitiable
- propitiare
- propitiate
- propitiated
- ▼
Full browser
?
- ▲
- Property In Question
- Property in the Possession of Contractors
- Property Income Certificate
- Property Income Trust for Charities
- Property Index Number
- Property Information Questionnaire
- Property Information Systems Common Exchange Standard
- Property Inspection Report
- Property Inspection Waiver
- Property Institute of New Zealand
- Property insurance
- Property insurance
- Property insurance
- Property insurance
- Property Insurance Association of Louisiana
- Property Insurance Group
- Property Insurance Loss Register
- Property Insurance Plans Service Office
- Property Inventories
- Property inventory
- Property Inventory Loss Register
- Property Investment Association of Australia
- Property Investment Diploma Association
- Property Investment Fund
- Property Investment Portfolio
- Property Investors Association of Australia
- Property Irregularity Report
- Property law
- Property Law Act
- Property Law Implementation Plan
- property leased
- Property Letting Furniture Solutions
- Property Liability Association for New Systems
- property line
- property line
- property line
- property line
- Property Lines
- Property Lines
- Property Lines
- Property list
- Property Listing Service
- Property Lists
- Property Loan Management Organization
- Property Loan Stock Association
- Property Loss
- Property Loss Research Bureau
- Property Maintenance Code of New York State
- property man
- Property management
- Property management
- Property Management and Accounting
- Property Management Association of Michigan
- Property Management Association of West Michigan
- Property Management Branch
- Property Management by Owner
- Property Management Company
- Property Management Data Base
- Property Management Head Office
- Property Management Information System
- Property Management Inspection Services
- ▼