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. |
From inside the book
Results 1-5 of 73
Page xii
... Entity Classification .. 237.1 Partnership Conversion to LLC 237.2 S CORPORATIONS ..... 241 Qualification as an S Corporation 243 Income and Loss 247 Built - In Gain .... - . 247.1 S Corporation Losses 247.2 OWNERSHIP IN TRUST 251 ...
... Entity Classification .. 237.1 Partnership Conversion to LLC 237.2 S CORPORATIONS ..... 241 Qualification as an S Corporation 243 Income and Loss 247 Built - In Gain .... - . 247.1 S Corporation Losses 247.2 OWNERSHIP IN TRUST 251 ...
Page xii
... Entity Classification 237.1 Partnership Conversion to LLC 237.2 S CORPORATIONS . 241 Qualification as an S Corporation Income and Loss Built - In Gain ... S Corporation Losses . OWNERSHIP IN TRUST ... 243 247 247.1 247.2 251 Paragraph ...
... Entity Classification 237.1 Partnership Conversion to LLC 237.2 S CORPORATIONS . 241 Qualification as an S Corporation Income and Loss Built - In Gain ... S Corporation Losses . OWNERSHIP IN TRUST ... 243 247 247.1 247.2 251 Paragraph ...
Page xiii
... ENTITY .. 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 ...
... ENTITY .. 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 xiv
... Entity Leasing 347 347.1 347.2 347.3 347.4 Lease with Option as Conditional Sales Contract 349 Part II - Rental and Leasing Arrangements PAYMENTS BETWEEN LANDLORD AND TENANT OVERVIEW OF CHAPTER ... 400 RENT ... 401 Percentage Rents 403 ...
... Entity Leasing 347 347.1 347.2 347.3 347.4 Lease with Option as Conditional Sales Contract 349 Part II - Rental and Leasing Arrangements PAYMENTS BETWEEN LANDLORD AND TENANT OVERVIEW OF CHAPTER ... 400 RENT ... 401 Percentage Rents 403 ...
Page 13
Sorry, this page's content is restricted.
Sorry, this page's content is restricted.
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 |
Other editions - View all
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