Guest dovlok Posted November 7, 2001 Posted November 7, 2001 Hello everyone!! I am new to this forum so please bear with me. I have a question concerning the leaseback provisions in IRC 514©(9)(G)(i)--this section allows a qualified organization to leaseback to a related party if the lease is not more than 25% of the space in the building or "complex of buildings"--is there any guidance on defining "complex of buildings"--i.e. does it include several buildings by the same seller, although not connected? Thanks.
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