Internal Revenue Code Section 1031: Federal tax regulation governing the treatment of sale-leaseback transactions, particularly regarding tax implications and potential deferrals
Truth in Lending Act: Federal law that requires disclosure of financing terms and conditions if financing aspects are involved in the sale-leaseback arrangement
Uniform Commercial Code (UCC): State-adopted uniform law covering commercial transactions, specifically Article 2 (sale of goods) and Article 9 (secured transactions)
State Property Laws: State-specific regulations governing real property transactions, transfers, and ownership rights
State Landlord-Tenant Laws: State-specific regulations governing the relationship between landlords and tenants, including rights, obligations, and remedies
State Commercial Leasing Regulations: State-specific rules governing commercial lease arrangements, including terms, conditions, and enforcement
State Recording Requirements: State-specific requirements for recording and filing property transactions and lease agreements
FASB Accounting Standards (ASC 842): Accounting standards governing lease accounting and financial reporting requirements for sale-leaseback transactions
GAAP Compliance: Generally Accepted Accounting Principles that must be followed for financial reporting of sale-leaseback transactions
SEC Requirements: Securities and Exchange Commission regulations applicable to public companies involved in sale-leaseback transactions
Environmental Regulations: Federal and state environmental laws affecting property transfers and ongoing property use
Local Zoning Laws: Municipal regulations governing property use, occupancy, and development
Bankruptcy Laws: Federal and state laws governing bankruptcy proceedings that might affect sale-leaseback arrangements
Americans with Disabilities Act: Federal law requiring accessibility accommodations in commercial properties, if applicable to the property type
Local Building Codes: Municipal regulations governing building safety, maintenance, and occupancy requirements
