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  2. Executory contract - Wikipedia

    en.wikipedia.org/wiki/Executory_contract

    The hedge is integrated with the executory contract only if the executory contract is hedged in whole or in part through the accrual date. The accrual date is the date when an item of income or expense (including a capital expenditure) that relates to an executory contract is required to be accrued under the taxpayer's method of accounting ...

  3. Land contract - Wikipedia

    en.wikipedia.org/wiki/Land_contract

    Since a land contract specifies the sale of a specific item of real estate between a seller and buyer, a land contract can be considered a special type of real estate contract. In the usual more conventional real estate contracts, a seller does not provide a loan to the buyer; the contract either does not specify a loan or includes provisions ...

  4. Real estate contract - Wikipedia

    en.wikipedia.org/wiki/Real_estate_contract

    A real estate contract typically does not convey or transfer ownership of real estate by itself. A different document called a deed is used to convey real estate. In a real estate contract, the type of deed to be used to convey the real estate may be specified, such as a warranty deed or a quitclaim deed. If a deed type is not specifically ...

  5. Can a seller back out of a real estate contract? - AOL

    www.aol.com/finance/seller-back-real-estate...

    The language of real estate contracts is typically written to protect buyers. And in many cases, a home seller who reneges on a purchase contract can be sued for breach of contract.

  6. Purchase and sale agreement - Wikipedia

    en.wikipedia.org/wiki/Purchase_and_Sale_Agreement

    A purchase and sale agreement (PSA), also called a sales and purchase agreement (SPA) [1] or an agreement for purchase and sale (APS), [2] is an agreement between a buyer and a seller of real estate property, company stock, or other assets.

  7. Future interest - Wikipedia

    en.wikipedia.org/wiki/Future_interest

    An executory interest is a future interest, held by a third-party transferee (i.e. someone other than the grantor), which either cuts off another's interest or begins some time after the natural termination of a preceding estate. An executory interest vests upon any condition subsequent except the natural termination of the original grantee's ...

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