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
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Page ix
... Investments Chapter 21 Real Estate Limited Partnerships .. 613 Chapter 22 Real Estate Investment Trusts .. 625 Chapter 23 Real Estate Mortgage Investment Conduits 627 Case Table .... 631 Index ... 639 CHAPTER 1 Contents in Detail Part I ...
... Investments Chapter 21 Real Estate Limited Partnerships .. 613 Chapter 22 Real Estate Investment Trusts .. 625 Chapter 23 Real Estate Mortgage Investment Conduits 627 Case Table .... 631 Index ... 639 CHAPTER 1 Contents in Detail Part I ...
Page xvi
... Investment Pre - 1987 Improvements 615 • 615.1 Lease Termination INVESTMENT CREDIT ... Qualified Rehabilitations by Lessee 615.2 621 623 Qualified Rehabilitations by Lessor 625 Election to Pass Credit to Lessee 625.1 Credit Split on ...
... Investment Pre - 1987 Improvements 615 • 615.1 Lease Termination INVESTMENT CREDIT ... Qualified Rehabilitations by Lessee 615.2 621 623 Qualified Rehabilitations by Lessor 625 Election to Pass Credit to Lessee 625.1 Credit Split on ...
Page xxix
... INVESTMENT TRUSTS OVERVIEW OF CHAPTER ... TAX TREATMENT OF REITS .. 2129 2200 2201 Management and Control 2205 Liquidity and Marketability 2207 INCOME RESTRICTIONS .. 2215 CHAPTER 23 REAL ESTATE MORTGAGE INVESTMENT CONDUITS OVERVIEW OF ...
... INVESTMENT TRUSTS OVERVIEW OF CHAPTER ... TAX TREATMENT OF REITS .. 2129 2200 2201 Management and Control 2205 Liquidity and Marketability 2207 INCOME RESTRICTIONS .. 2215 CHAPTER 23 REAL ESTATE MORTGAGE INVESTMENT CONDUITS OVERVIEW OF ...
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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