Internal Revenue Code: Federal tax regulations governing sale-leaseback transactions, including tax treatment and implications for both parties
Uniform Commercial Code: Articles 2 (Sales) and 9 (Secured Transactions) governing commercial transactions and secured interests in property
Truth in Lending Act: Federal law governing disclosure requirements in financing arrangements, if applicable to the transaction
State Property Laws: State-specific regulations governing real property transactions, transfers, and interests
State Landlord-Tenant Laws: State regulations governing the relationship between landlords and tenants, including rights and obligations
State Real Estate Regulations: State-specific rules governing real estate transactions, licenses, and documentation requirements
State Contract Laws: State-specific rules governing formation and enforcement of contracts
State Recording Requirements: State regulations for recording property transactions and maintaining public records
FASB Guidelines: Financial Accounting Standards Board guidelines for recording and reporting sale-leaseback transactions
GAAP Requirements: Generally Accepted Accounting Principles governing the accounting treatment of sale-leaseback transactions
SEC Regulations: Securities and Exchange Commission requirements applicable to publicly traded companies involved in sale-leaseback transactions
True Sale Requirements: Legal requirements for establishing that a transaction qualifies as a true sale rather than a financing arrangement
Bankruptcy Considerations: Legal provisions and protections related to potential bankruptcy scenarios affecting the transaction
Environmental Regulations: Federal and state environmental laws affecting property transfers and ongoing operations
Zoning Laws: Local regulations governing property use and development restrictions
Local Ordinances: Municipal regulations affecting property use, maintenance, and operations
