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leaseback
(redirected from leasebacks)

    Also found in: Legal, Financial, Wikipedia 0.02 sec.
lease·back  (lsbk)
n.
A business arrangement whereby property is simultaneously sold and leased back to the seller for usually long-term continued use. Also called sale and leaseback, sale-leaseback.
leaseback [ˈliːsˌbæk]
n
(Law) a property transaction in which the buyer leases the property to the seller
Translations
leaseback [ˈliːsbæk] N → rearrendamiento m al vendedor, subarriendo m
leaseback [ˈliːsbæk] n → cession-bail f
leaseback [ˈliːsˌbæk] n → lease-back m inv
leaseback [ˈliːsˌbæk] n → lease-back m inv


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? Mentioned in ? References in periodicals archive
 
The book contains especially good coverage of the at-risk rules, passive activity losses, sales and leasebacks and estate subdivision.
Real Estate Taxation: A Practitioner's Guide by Fink, Philip R. / The Tax Adviser
Bohlinger said many corporations are considering selling their real estate to capitalize on the appreciation and then entering into long-term leasebacks.
Mouse house sale expected to fetch at least $170 million by Fixmer, Andy / Los Angeles Business Journal
For disqualified leasebacks or long-term agreements that have a principal purpose of tax avoidance, the Service may impose rent-leveling.
Proposed regulations on "sec. 467 rental agreements." by Doyle, Mary B. / The Tax Adviser
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