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 ix
... Gifts 503 Part V - Personal Residences Chapter 17 Deductions for Homeowners .... 527 Chapter 18 Mixed - Use Residences 553 Chapter 19 Cooperatives , Condominiums , and Associations 573 Chapter 20 Sale of Residence .. 591 Part VI ...
... Gifts 503 Part V - Personal Residences Chapter 17 Deductions for Homeowners .... 527 Chapter 18 Mixed - Use Residences 553 Chapter 19 Cooperatives , Condominiums , and Associations 573 Chapter 20 Sale of Residence .. 591 Part VI ...
Page xi
... Gift 103.5 Property Acquired by Inheritance 103.6 Property Acquired from a Spouse or Former Spouse 103.7 Other Basis Rules 103.8 Mortgage and Basis .... 105 Contingent or Speculative Obligations 105.1 Borrowing Against Previously Owned ...
... Gift 103.5 Property Acquired by Inheritance 103.6 Property Acquired from a Spouse or Former Spouse 103.7 Other Basis Rules 103.8 Mortgage and Basis .... 105 Contingent or Speculative Obligations 105.1 Borrowing Against Previously Owned ...
Page xiii
... Gift Loans Investment Interest Tracing Debt Proceeds Interest - Free and Below - Market Rate Loans Compensation Loans Corporation - Shareholder Loans Reporting Requirements ... ORIGINAL ISSUE DISCOUNT AND IMPUTED 325.2 325.3 327 ...
... Gift Loans Investment Interest Tracing Debt Proceeds Interest - Free and Below - Market Rate Loans Compensation Loans Corporation - Shareholder Loans Reporting Requirements ... ORIGINAL ISSUE DISCOUNT AND IMPUTED 325.2 325.3 327 ...
Page xxv
... GIFTS OVERVIEW OF CHAPTER 1600 CHARITABLE GIFTS .. 1601 Valuation of Real Estate Gifts .. 1603 Types of Appraisals 1603.1 Required Appraisal . 1603.2 Gifts with Mixed Motives . 1605 Gifts of Appreciated Property 1607 Ordinary Income ...
... GIFTS OVERVIEW OF CHAPTER 1600 CHARITABLE GIFTS .. 1601 Valuation of Real Estate Gifts .. 1603 Types of Appraisals 1603.1 Required Appraisal . 1603.2 Gifts with Mixed Motives . 1605 Gifts of Appreciated Property 1607 Ordinary Income ...
Page 7
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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