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Option to Purchase Agreement - SEC.gov
Optionor has and shall at all times maintain good and marketable fee simple title to the Property subject to no leases, mortgages, liens, pledges, encumbrances, ...
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26 CFR § 1.1234-1 - Options to buy or sell. - Law.Cornell.Edu
Gain or loss from the sale or exchange of an option (or privilege) to buy or sell property which is (or if acquired would be) a capital asset in the hands ...
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Lease purchase contract - Wikipedia
Real estate — For real estate, a lease purchase contract combines elements of a traditional rental agreement with an exclusive right of first refusal option ...
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