Practical Guide to Real Estate TaxationPractical Guide to Real Estate Taxation is CCH's highly successful practical guide to the federal tax consequences of real estate ownership, operations and activities. This updated Fifth Edition is the most accessible and affordable reference available for all tax, real estate and investment professionals who need to know the tax ramifications and underpinnings of real estate investment. Recent regulations, tax rates and rulings are reflected throughout, along with other developments impacting the taxation of real estate. |
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Page v
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Page ix
... Acquisition Transaction Page Chapter 1 5 Chapter 2 Chapter 3 Form of Ownership . Financing Real Estate 35 75 Chapter 4 Chapter 5 Chapter 6 Chapter 7 Chapter 8 Part II - Rental and Leasing Arrangements Payments Between Landlord and ...
... Acquisition Transaction Page Chapter 1 5 Chapter 2 Chapter 3 Form of Ownership . Financing Real Estate 35 75 Chapter 4 Chapter 5 Chapter 6 Chapter 7 Chapter 8 Part II - Rental and Leasing Arrangements Payments Between Landlord and ...
Page xv
... ACQUISITION AND DISPOSITION OVERVIEW OF CHAPTER 455 500 LEASE ACQUISITION COSTS Classification of Payments as Lease Acquisition 501 Costs ... 503 Lessor's Costs 503.1 Lessee's Costs .. 503.2 Unsuccessful Lease Attempt 503.3 Renewal ...
... ACQUISITION AND DISPOSITION OVERVIEW OF CHAPTER 455 500 LEASE ACQUISITION COSTS Classification of Payments as Lease Acquisition 501 Costs ... 503 Lessor's Costs 503.1 Lessee's Costs .. 503.2 Unsuccessful Lease Attempt 503.3 Renewal ...
Page xxiii
... Acquisition 1313.4 Partially Tax - Free Exchanges 1315 Other Property or Money .. 1315.1 Mortgages and Other Liabilities .. 1315.2 Basis in Partially Tax - Free Exchanges ... 1315.3 Commissions and Other Expenses 1315.4 Multi - Party ...
... Acquisition 1313.4 Partially Tax - Free Exchanges 1315 Other Property or Money .. 1315.1 Mortgages and Other Liabilities .. 1315.2 Basis in Partially Tax - Free Exchanges ... 1315.3 Commissions and Other Expenses 1315.4 Multi - Party ...
Page xxv
... Acquisition of Corporate Control 1523.6 Basis of Replacement Property .. 1525 Replacement with Corporate Stock .. 1525.1 Direct Conversion to Replacement Property .... DEMOLITION AND ABANDONMENT 1525.2 1531 Demolition .. 1535 ...
... Acquisition of Corporate Control 1523.6 Basis of Replacement Property .. 1525 Replacement with Corporate Stock .. 1525.1 Direct Conversion to Replacement Property .... DEMOLITION AND ABANDONMENT 1525.2 1531 Demolition .. 1535 ...
Contents
The Acquisition Transaction | 3 |
THE ACQUISITION TRANSACTION | 5 |
Chapter 6 | 22 |
FORM OF OWNERSHIP | 35 |
FINANCING REAL ESTATE | 75 |
Chapter 7 | 81 |
CONSTRUCTION OF REAL PROPERTY | 123 |
PAYMENTS BETWEEN LANDLORD | 125 |
Chapter 12 | 358 |
Chapter 13 | 387 |
SALES AND EXCHANGES | 389 |
SellerFinanced Sales | 445 |
Chapter 15 | 475 |
Chapter 16 | 503 |
Chapter 17 | 525 |
DEDUCTIONS FOR HOMEOWNERS | 527 |
LEASE ACQUISITION AND DISPOSITION | 143 |
LEASEHOLD IMPROVEMENTS AND ADDITIONS | 157 |
OPERATING EXPENSES AND TAXES | 177 |
177 | 214 |
PROPERTY ADDITIONS AND IMPROVEMENTS | 217 |
DEPRECIATION | 249 |
Chapter 10 | 293 |
Chapter 11 | 301 |
PASSIVE ACTIVITY LOSS RULES | 313 |
TROUBLED FINANCINGS | 355 |
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Common terms and phrases
acquired acquisition activity actually additional adjusted basis agreement allocated allowed amount apply assets basis benefit borrower building capital cash CCH Dec Code Sec considered construction contribution corporation cost Court debt deduction depreciation determining discussed distribution election entity Example exceed excess exchange expenditures expenses extent fair market value federal financing gain gift gross held holding housing improvements income increase incurred individual installment interest investment land lease less lessee lessor liability limited loan loss method mortgage obligation operation ordinary owner ownership paid parties partner partnership passive activity payments percent period placed portion principal proceeds purchase qualified real estate real property realized received reduced rent rental replacement residence result rules seller selling separate share shareholders tax purposes taxable taxpayer term tion trade transaction transfer treated trust unit USTC