Common Contracts
2 similar null contracts
ContractDecember 10th, 2014
Example 2. (i) The facts are the same as in Example 1, § 1.467–2(f). C agrees to lease prop- erty from D for five years beginning on Jan- uary 1, 2000, and ending on December 31, 2004. The section 467 rental agreement provides that rent of $100,000 accrues in each calendar year in the lease term and that rent of
Example 2. (i) The facts are the same as in Example 1, § 1.467–2(f). C agrees to lease prop- erty from D for five years beginning on Jan- uary 1, 2000, and ending on December 31, 2004. The section 467 rental agreement provides that rent of $100,000...December 2nd, 2014
$500,000 plus $120,000 of interest is payable on December 31, 2004. The parties select the cal- endar year as the rental period, and 110 per- cent of the applicable Federal rate is 10 per- cent, compounded annually. The rental agreement has deferred rent but provides adequate interest on fixed rent.
