property leased

See: leasehold
Mentioned in ?
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.

Full browser ?