This form is frequently used for freestanding buildings, such as outparcel developments or single-tenant "big box" sites. Double net lease In a double net lease (Net-Net or NN) the lessee or tenant is responsible for real estate taxes and building insurance. The lessor or landlord is responsible 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). Types of net leases Typically, triple net leases (NNN) are 'equity investments', rather than 'cash flow investments'. For example, the investor will.

residential real estate

residential real estate

Reuters - Abdulmalik, whose firm owns Northern Ireland utility Viridian Group Plc, told Reuters earlier this month Arcapita was looking at investing in the U.S. residential real-estate sector after prices were hit by the mortgage crisis.Read more...

Bahrain's Arcapita buys US storage firm for $451 mln

Arizona Daily Star - Send news about commercial and residential real estate to her at Business, Arizona Daily Star, P.O. Box 26807, Tucson, AZ 85726; fax to 573-4144; or e-mail to csmythe@azstarnet.com.Read more...

residential real estate

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