property leased

See: leasehold
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168(h)(1)(B)(i) refers to nonresidential property leased to a tax-exempt entity in a "disqualified lease.
Partner puzzles: Sec. 470's broad applicability may surprise practitioners
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.
Construction allowance in lease agreements need not be for constructing or improving property to satisfy "purpose" requirement
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.
Portland chapter's January meeting takes on ETI, e-markets
Many owners may just want a property leased up quickly to increase its value for a near-term sale.
Developing management budgets in an era of progressive institutional management
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.
Equipment leasing: business vs. rental status
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.
One Liberty Properties Acquires Eight Gas Stations with Convenience Stores
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.
How do intermediaries affect related-party exchanges?
WALLACE, Idaho -- Sterling Mining Company (OTCBB:SRLM) today announced an exploration program for the property leased from Metropolitan Mines (OTC:MEMLA).
Sterling Mining Announces Exploration Program for Metropolitan Mines Property
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.
Attack on tax-exempt leasing structure
Sutherland Lumber is a 53,571 square foot free-standing retail property leased in its entirety to Sutherland Lumber.
Equity One Completes the Separate Sales of Sutherland Lumber and Hedwig Village for $15.3 Million
The Theatre began construction in January 2005, The Grand 14 represents the fourth megaplex theatre property leased by Entertainment Properties Trust to Southern Theatres.
Entertainment Properties Trust Acquires Mississippi Megaplex for $9.5M
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.
First Potomac Realty Trust Acquires 1434 Crossways Boulevard for $28.0 Million

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