CHAPTER 20A Net Lease Sale-Leaseback Transactions
Index
- CHAPTER 20A Net Lease Sale-Leaseback Transactions
- § 20A.01 What Is a Net Lease Sale-Leaseback?
- § 20A.02 A Net Lease Sale-Leaseback as an Alternative to Mortgage Financing
- § 20A.03 Characteristics of Sale-Leaseback Net Leases
- § 20A.04 Specific Leasing Issues in Sale-Leaseback Net Leases
- § 20A.05 Portfolio Transactions
- § 20A.06 Bankruptcy Issues
- § 20A.07 Recharacterization for U.S. Income Tax Purposes
- § 20A.08 Capitalization Rates
- § 20A.09 Conclusion