TY - BOOK AU - Roulac, Stephen E. TI - Tax shelter sale-leaseback financing : : the economic realities SN - 088410446X AV - GC HD 1375 .R68 1976 PY - 1976/// CY - Massachusetts PB - Ballinger Pub. Co. KW - REAL ESTATE INVESTMENT N1 - Chapter 1 : Summarizing the basic transaction -- Chapter 2 : Financial structure -- Chapter 3 : Critical evaluation of the appraisal -- Chapter 4 : Critique of projections -- Chapter 5 : Investors' economics -- Chapter 6 : Developer's economics -- Chapter 7 : Tax and regulatory questions -- Chapter 8 : Conclusions, recommendations, and proposals N2 - Secured investments of San Mateo, Ltd., the deal that is examined here, is a single property, specified fund, limited partnership syndication, which was registered as an intrastate offering with the California Corporation Commissioner ER -