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 96
Page ix
... Financing Real Estate 35 75 Chapter 4 Chapter 5 Chapter 6 Chapter 7 Chapter 8 Part II - Rental and Leasing ... Financed Sales . 445 Chapter 15 Casualty , Condemnation , and Demolition 475 Chapter 16 Contributions and Gifts 503 Part V ...
... Financing Real Estate 35 75 Chapter 4 Chapter 5 Chapter 6 Chapter 7 Chapter 8 Part II - Rental and Leasing ... Financed Sales . 445 Chapter 15 Casualty , Condemnation , and Demolition 475 Chapter 16 Contributions and Gifts 503 Part V ...
Page xiii
... Financing 319 Financing from Related Person Transfer of Property .. 319.1 319.2 INTEREST .... Interest Income 321 323 Interest Deduction 325 Prepaid Interest 325.1 Gift Loans Investment Interest Tracing Debt Proceeds Interest - Free and ...
... Financing 319 Financing from Related Person Transfer of Property .. 319.1 319.2 INTEREST .... Interest Income 321 323 Interest Deduction 325 Prepaid Interest 325.1 Gift Loans Investment Interest Tracing Debt Proceeds Interest - Free and ...
Page xiv
... FINANCING .... 341 Straight Sale - Leaseback 343 Tax Benefits .... 343.1 Like - Kind Exchange and the Sale- Leaseback .... 343.2 Recognition of a Sale - Leaseback for Tax Purposes 345 Supreme Court Guidelines . 345.1 IRS Guidelines ...
... FINANCING .... 341 Straight Sale - Leaseback 343 Tax Benefits .... 343.1 Like - Kind Exchange and the Sale- Leaseback .... 343.2 Recognition of a Sale - Leaseback for Tax Purposes 345 Supreme Court Guidelines . 345.1 IRS Guidelines ...
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Page 12
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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