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 xiv
... Contract 349 Part II - Rental and Leasing Arrangements PAYMENTS BETWEEN LANDLORD AND TENANT OVERVIEW OF CHAPTER ... 400 RENT ... 401 Percentage Rents 403 Payment of Lessor's Expenses 405 Property Transactions 407 Related Parties ... 409 ...
... Contract 349 Part II - Rental and Leasing Arrangements PAYMENTS BETWEEN LANDLORD AND TENANT OVERVIEW OF CHAPTER ... 400 RENT ... 401 Percentage Rents 403 Payment of Lessor's Expenses 405 Property Transactions 407 Related Parties ... 409 ...
Page xv
... Contract 443 Lease or Sale Distinguished . 445 DEPOSITS ..... Lessee's Deduction 451 453 Lessor's Income ... CHAPTER 5 LEASE ACQUISITION AND DISPOSITION OVERVIEW OF CHAPTER 455 500 LEASE ACQUISITION COSTS Classification of Payments as ...
... Contract 443 Lease or Sale Distinguished . 445 DEPOSITS ..... Lessee's Deduction 451 453 Lessor's Income ... CHAPTER 5 LEASE ACQUISITION AND DISPOSITION OVERVIEW OF CHAPTER 455 500 LEASE ACQUISITION COSTS Classification of Payments as ...
Page xvi
... Contracts ... 705.3 Controlling the Timing of Income and Expense . 707 Deferring Income and Accelerating Deductions .... 707.1 Accelerating Income and Deferring Deductions .... 707.2 Related Party Transactions . 709 Losses on Sales and ...
... Contracts ... 705.3 Controlling the Timing of Income and Expense . 707 Deferring Income and Accelerating Deductions .... 707.1 Accelerating Income and Deferring Deductions .... 707.2 Related Party Transactions . 709 Losses on Sales and ...
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Page 17
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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