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 xii
... Corporation . 235.1 Operation of Corporation ... 235.2 Property Distributions and Liquidations . 235.3 LIMITED LIABILITY COMPANIES 237 Entity Classification .. 237.1 Partnership Conversion to LLC 237.2 S CORPORATIONS ..... 241 ...
... Corporation . 235.1 Operation of Corporation ... 235.2 Property Distributions and Liquidations . 235.3 LIMITED LIABILITY COMPANIES 237 Entity Classification .. 237.1 Partnership Conversion to LLC 237.2 S CORPORATIONS ..... 241 ...
Page xii
... Corporation . 235.1 Operation of Corporation . . . 235.2 Property Distributions and Liquidations 235.3 • LIMITED LIABILITY COMPANIES 237 Entity Classification 237.1 Partnership Conversion to LLC 237.2 S CORPORATIONS . 241 Qualification ...
... Corporation . 235.1 Operation of Corporation . . . 235.2 Property Distributions and Liquidations 235.3 • LIMITED LIABILITY COMPANIES 237 Entity Classification 237.1 Partnership Conversion to LLC 237.2 S CORPORATIONS . 241 Qualification ...
Page xiii
... Corporation or Partnership S Corporation or Partnership . . 253 255 257 261 263 265 Comparison Chart of Business Entities 267 CHAPTER 3 FINANCING REAL ESTATE OVERVIEW OF CHAPTER 300 MORTGAGE FINANCING 301 Mortgage Costs .. 303 ...
... Corporation or Partnership S Corporation or Partnership . . 253 255 257 261 263 265 Comparison Chart of Business Entities 267 CHAPTER 3 FINANCING REAL ESTATE OVERVIEW OF CHAPTER 300 MORTGAGE FINANCING 301 Mortgage Costs .. 303 ...
Page xxi
... Corporation Shareholders 1143 1143.1 1143.2 1143.3 Closely Held Corporation's Passive Activity Loss . 1145 Disallowed Losses 1147 Allocation of Disallowed Loss .. 1147.1 Allocation Within Loss Activities 1147.2 Carryover of Disallowed ...
... Corporation Shareholders 1143 1143.1 1143.2 1143.3 Closely Held Corporation's Passive Activity Loss . 1145 Disallowed Losses 1147 Allocation of Disallowed Loss .. 1147.1 Allocation Within Loss Activities 1147.2 Carryover of Disallowed ...
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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