lease
Defined in 6 places across 5 titles of the United States Code.
the term “lease” includes any written agreement with respect to which the lessor and the debtor, as lessee, have expressed in the agreement or in a substantially contemporaneous writing that the agreement is to be treated as a lease for Federal income tax purposes; and
Same definition in 2 sections
- 1994–present11 U.S.C. § 1110Bankruptcy · Aircraft equipment and vessels · for purposes of this section
- 1994–present11 U.S.C. § 1168Bankruptcy · Rolling stock equipment · for purposes of this section
For purposes of this subsection, the term “lease” includes any grant of a right to use property.
Source
- 1994–present26 U.S.C. § 168Internal Revenue Code · Accelerated cost recovery system · for purposes of this section
“lease” includes any agreement or arrangement containing a condominium or cooperative unit owner's obligation, individually, collectively, or through an association to make payments for a leasehold interest or for other rights to use or possess real estate, or personal property (which rights may include the right to receive services with respect to such real estate or personal property), except a lease does not include mortgages or other such agreements for the purchase of real estate;
Source
- 1994–present15 U.S.C. § 3603Commerce and Trade · Definitions · in this section
“lease” means any contract, profit-share arrangement, joint venture, or other agreement issued or approved by the United States under a mineral leasing law that authorizes exploration for, extraction of, or removal of oil or gas;
Source
- 1994–present30 U.S.C. § 1702Mineral Lands and Mining · Definitions · for the purposes of this chapter
Lease.—The term "lease" means any form of authorization which is issued under section 1337 of this title or maintained under section 1335 of this title and which authorizes exploration for, and development and production of, minerals.
Source
- 2021–202343 U.S.C. § 1331Public Lands · Definitions · in this subchapter
The term “lease” means any form of authorization which is issued under section 1337 of this title or maintained under section 1335 of this title and which authorizes exploration for, and development and production of, minerals.
Source
- 1994–present43 U.S.C. § 1331Public Lands · Definitions · in this subchapter