Words and Phrases - "sublease"

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14 January 2022 Internal T.I. 2021-0913891I7 - CERS - Sublease

sublease is generally between sublessor and subtenant, so that landlord consent generally is not required (unless expressly stipulated) for the sublease to take effect

The sublessor and subtenant signed a document prior to October 9, 2020 to sublease the real property at issue. Consent of the landlord was...

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Words and Phrases
sublease
Locations of other summaries Wordcount
Tax Topics - General Concepts - Effective Date a sublease may in fact constitute a lease assignment 196