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 76
Page xii
... HOUSING TAX CREDIT 139 FORM OF OWNERSHIP OVERVIEW OF CHAPTER ... 200 OWNERSHIP FOR TAX PURPOSES 201 Use of Straw or Nominee Corporations 203 Agency Relationship Requirement . 205 INDIVIDUAL AND JOINT OWNERSHIP 207 Sole Individual ...
... HOUSING TAX CREDIT 139 FORM OF OWNERSHIP OVERVIEW OF CHAPTER ... 200 OWNERSHIP FOR TAX PURPOSES 201 Use of Straw or Nominee Corporations 203 Agency Relationship Requirement . 205 INDIVIDUAL AND JOINT OWNERSHIP 207 Sole Individual ...
Page xii
... HOUSING TAX CREDIT 139 CHAPTER 2 FORM OF OWNERSHIP OVERVIEW OF CHAPTER 200 OWNERSHIP FOR TAX PURPOSES 201 Use of Straw or Nominee Corporations 203 Agency Relationship Requirement INDIVIDUAL AND JOINT OWNERSHIP Sole Individual Ownership ...
... HOUSING TAX CREDIT 139 CHAPTER 2 FORM OF OWNERSHIP OVERVIEW OF CHAPTER 200 OWNERSHIP FOR TAX PURPOSES 201 Use of Straw or Nominee Corporations 203 Agency Relationship Requirement INDIVIDUAL AND JOINT OWNERSHIP Sole Individual Ownership ...
Page xviii
... Housing Project 833.2 Calculation of the Low - Income Housing Credit . 835 Applicable Credit Rates ... 835.1 Qualified Basis for Determination of Credit 835.2 Rehabilitation Expenditures 835.3 Compliance and Recapture Provisions 837 ...
... Housing Project 833.2 Calculation of the Low - Income Housing Credit . 835 Applicable Credit Rates ... 835.1 Qualified Basis for Determination of Credit 835.2 Rehabilitation Expenditures 835.3 Compliance and Recapture Provisions 837 ...
Page xxvi
... Housing Allowances and Assistance Payments .... 1707.4 Payment Penalties 1707.5 REAL ESTATE TAXES 1709 CASUALTY LOSSES . 1711 Limitations ... 1713 Deductible for Losses Adjusted Gross Income Limitation . Calculation of the Casualty ...
... Housing Allowances and Assistance Payments .... 1707.4 Payment Penalties 1707.5 REAL ESTATE TAXES 1709 CASUALTY LOSSES . 1711 Limitations ... 1713 Deductible for Losses Adjusted Gross Income Limitation . Calculation of the Casualty ...
Page xxvii
... HOUSING CORPORATIONS ... OVERVIEW OF CHAPTER Qualification as Cooperative Housing Corporation 1900 1901 1903 One Class of Stock Requirement 1903.1 Right of Occupancy 1903.2 Distributions 1903.3 Gross Income of Cooperative Housing ...
... HOUSING CORPORATIONS ... OVERVIEW OF CHAPTER Qualification as Cooperative Housing Corporation 1900 1901 1903 One Class of Stock Requirement 1903.1 Right of Occupancy 1903.2 Distributions 1903.3 Gross Income of Cooperative Housing ...
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