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
... Distributions 229.4 Guaranteed Payments 229.5 Elective Large Partnership Rules 229.7 CORPORATIONS .... 231 Legal Characteristics 233 Taxation of Corporations ... , 235 Organization of Corporation . 235.1 Operation of Corporation ...
... Distributions 229.4 Guaranteed Payments 229.5 Elective Large Partnership Rules 229.7 CORPORATIONS .... 231 Legal Characteristics 233 Taxation of Corporations ... , 235 Organization of Corporation . 235.1 Operation of Corporation ...
Page xii
... Distributions ... 229.3 229.4 Guaranteed Payments 229.5 Elective Large Partnership Rules 229.7 CORPORATIONS ... 231 Legal Characteristics 233 Taxation of Corporations .. 235 Organization of Corporation . 235.1 Operation of Corporation ...
... Distributions ... 229.3 229.4 Guaranteed Payments 229.5 Elective Large Partnership Rules 229.7 CORPORATIONS ... 231 Legal Characteristics 233 Taxation of Corporations .. 235 Organization of Corporation . 235.1 Operation of Corporation ...
Page xxvii
... Distributions 1903.3 Gross Income of Cooperative Housing Corporation 1903.4 Deductions by Tenant - Stockholders 1905 Interest and Taxes 1905.1 Depreciation 1905.2 CONDOMINIUMS .... 1909 Tax Treatment of Unit Owner 1911 Tax Treatment of ...
... Distributions 1903.3 Gross Income of Cooperative Housing Corporation 1903.4 Deductions by Tenant - Stockholders 1905 Interest and Taxes 1905.1 Depreciation 1905.2 CONDOMINIUMS .... 1909 Tax Treatment of Unit Owner 1911 Tax Treatment of ...
Page xxix
... CHAPTER 2300 INVESTOR INTERESTS ... 2301 TAX TREATMENT OF REMICS 2305 Regular Interests ... 2309 Residual Interests 2315 Distributions 2315.1 Income and Basis . 2315.2 Acquiring Ownership of Real Property Contents in Detail xxix.
... CHAPTER 2300 INVESTOR INTERESTS ... 2301 TAX TREATMENT OF REMICS 2305 Regular Interests ... 2309 Residual Interests 2315 Distributions 2315.1 Income and Basis . 2315.2 Acquiring Ownership of Real Property Contents in Detail xxix.
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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