Real Estate Leases (Portfolio 593)

Philip J. Holthouse, Esq.
Product Code: TPOR41   Edition Code: TMU593


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Description Table of Contents Authors

Real Estate Leases, written by Philip J. Holthouse, Esq., analyzes the tax issues encountered by both landlord and tenant in contemporary leases of real property.

This Portfolio discusses issues to be considered in originating a lease, including § 467 rental agreements. Real Estate Leases also presents the landlord's and tenant's perspectives, with respect to tax principles, in determining who should pay for tenant improvements. Also discussed are the issues raised when a lease is modified, terminated, or transferred. 

There are different reasons for using a sale of real property by its owner and the simultaneous leaseback of the property as a method of financing the property (as opposed to borrowing).  This Portfolio analyzes the income tax consequences to the seller-lessee and the buyer-lessor, and it outlines the various tax problems inherent in structuring such transactions.  

Special emphasis is placed on tax planning, from the standpoints of both the seller-lessee and the buyer-lessor, to maximize the tax benefits inherent in sale and leaseback and related transactions. 

Real Estate Leases allows you to benefit from:

  • Hundreds of hours of original research on specific tax planning topics from leading practitioners in this area
  • Invaluable practice documents, including tables, charts, and lists
  • Plain-English guidance from world-class experts
  • Real-world and in-depth analysis that lets you explore various options
  • Time-saving access to relevant sections of tax laws, regulations, court cases, IRS documents, and more
  • Alternative approaches to both common and unique tax scenarios 

This Portfolio is part of the U.S. Income Portfolios Library, a comprehensive series that includes more than 200 Portfolios, which cover every federal tax topic with expert, in-depth analysis, and offer commentary on a wide range of federal taxation topics, including Compensation Planning, Deductions and Credits, Partnerships and Corporations, Special Pass-Through Entities, Corporate Reorganizations, Real Estate, Procedure and Administration, and more.



$400.00

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