property leased

See: leasehold
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the investment arm of USAA, to acquire Norfolk, Virginia-based commercial property leased by US General Services Administration (GSA) and currently housing the Social Security Administration, the company said.
These properties include nine leased to a subsidiary of Bank of America in Orange County and also in Los Angeles County, California; two properties leased to a subsidiary of Walgreens in Boulder, Colorado and Palm Bay, Florida; a property leased to a subsidiary of CVS in Tallahassee, Florida; a ground lease for a property leased to a subsidiary of Chase Bank in Chicago, Illinois; and a ground lease for a property leased to Buffalo Wild Wings in Phoenix, Arizona.
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.
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.
216 was amended in 1976, the committee reports stated that "the committee does not believe that a clarification of the rules relating to the cooperative housing corporation's ability to take depreciation deductions with respect to property leased to tenant-shareholders will create tax avoidance possibilities because the provisions of existing law (sec.

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