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 95
Page ix
... Improvements and Additions Part III - Real Estate Operation Operating Expenses and Taxes .... Property Additions and Improvements 125 .... 143 157 177 217 Chapter 9 Depreciation ... 249 Chapter 10 Development , Subdivision , and Sales ...
... Improvements and Additions Part III - Real Estate Operation Operating Expenses and Taxes .... Property Additions and Improvements 125 .... 143 157 177 217 Chapter 9 Depreciation ... 249 Chapter 10 Development , Subdivision , and Sales ...
Page xv
... Improvements Costs 507 LEASE CANCELLATION 511 Payments by Lessee ... 513 Lessee's Deduction Lessor's Income 513.1 ... IMPROVEMENTS AND ADDITIONS OVERVIEW OF CHAPTER . 600 Paragraph IMPROVEMENTS AND ADDITIONS BY LESSOR ... Restoration or ...
... Improvements Costs 507 LEASE CANCELLATION 511 Payments by Lessee ... 513 Lessee's Deduction Lessor's Income 513.1 ... IMPROVEMENTS AND ADDITIONS OVERVIEW OF CHAPTER . 600 Paragraph IMPROVEMENTS AND ADDITIONS BY LESSOR ... Restoration or ...
Page xvi
... Improvements to Benefit a Particular Lessee ... Purchase of Property with Lessee Improvements 601 603 605 607 IMPROVEMENTS AND ADDITIONS BY LESSEE . 611 Improvements as Rent .. 613 Improvements as Capital Investment Pre - 1987 Improvements ...
... Improvements to Benefit a Particular Lessee ... Purchase of Property with Lessee Improvements 601 603 605 607 IMPROVEMENTS AND ADDITIONS BY LESSEE . 611 Improvements as Rent .. 613 Improvements as Capital Investment Pre - 1987 Improvements ...
Page xvii
... IMPROVEMENTS OVERVIEW OF CHAPTER ... 800 IMPROVEMENTS TO REAL ESTATE AS CAPITAL EXPENDITURES ..... 801 Improvements to Land and Buildings . 803 Replacements of Building Components 805 Abandonment of Improvement Plans . SPECIAL ...
... IMPROVEMENTS OVERVIEW OF CHAPTER ... 800 IMPROVEMENTS TO REAL ESTATE AS CAPITAL EXPENDITURES ..... 801 Improvements to Land and Buildings . 803 Replacements of Building Components 805 Abandonment of Improvement Plans . SPECIAL ...
Page xviii
... Improvements 905 CHAPTER 10 Paragraph Land Improvements Property Under Construction .. Zoning xviii Contents in Detail.
... Improvements 905 CHAPTER 10 Paragraph Land Improvements Property Under Construction .. Zoning xviii Contents in Detail.
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