Let’s say you own a C corporation that needs to raise some cash and you’re considering the sale of a warehouse that has been depreciated to zero. But the company still uses the warehouse and doesn’t want to lose control of it.

Think about entering into a sale-lease transaction. You buy the warehouse personally and then lease it back to the company.

Click to read the Tax advantages of older properties (Sol Schwartz & Associates, P.C., 1-20-12)