leasehold - Hutchinson encyclopedia article about leasehold Printer Friendly
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leasehold

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leasehold

In law, land or property held by a tenant (lessee) for a specified period (unlike freehold, outright ownership), usually at a rent from the landlord (lessor).
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? Mentioned in ? References in periodicals archive
 
Tucked deep into the law is a provision that extends for two years--until December 31, 2007 -the accelerated 15-year depreciation on qualified leasehold improvements.
Reading "between the lines" of new legislation by Wieder, Marc / Real Estate Weekly
Prior to the AJCA, if a leasehold improvement constituted an addition or improvement to nonresidential real property already placed in service, the improvement was depreciated using the straight-line method over 39 years, under Sec.
15-year recovery period for certain qualified leasehold improvements by Rohrs, Jane / The Tax Adviser
Such financing is typically secured by a leasehold deed of trust or mortgage.
Why your ground lease should be financeable by DiGeronimo, Michael E. / Financial Executive
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