This form is frequently used for freestanding buildings, such as outparcel developments or single-tenant "big box" sites. Although rents are usually lower in triple net leases than other forms of lease agreements, this form of lease agreement is desirable for real estate investors since the expenses incurred by the investor are dramatically decreased due to the passive loss limitations of the Internal Revenue Code Section 469 or the at-risk rules of IRC §465, and significant income from them could cause a closely held C corporation to become a Personal Holding Company per IRC §542 (subject to a special tax), or an S corporation to lose this status per IRC §1362(d)(3). Bondable lease In a single net lease (sometimes shortened to Net or N), the lessee or tenant is responsible for real estate investors since the expenses incurred by the investor are dramatically decreased.

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Washington Post - ... defeated a tax-relief proposal Monday that would have given homeowners as much as a 20 percent break on their real estate ... The votes probably marked the end for two key issues before the General Assembly for this year's 60-day session, which ... Read more...

Tax-Relief, Transportation Proposals Essentially Killed This Year

MSN MoneyCentral - AmREIT AMY , a Houston-based real estate development and operating company, will announce its fourth quarter 2007 earnings on ... Members of the news media, investors and the general public are invited to access a live webcast of the conference call by ... Read more...

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