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 75
Page xiv
... Lessor's Expenses 405 Property Transactions 407 Related Parties ... 409 Intra - Family Leases 409.1 Controlled Corporations .. 409.2 Matching Lessee's Deduction to Lessor's Income .. TENANT'S RENT DEDUCTION 409.3 411 Paragraph Advance ...
... Lessor's Expenses 405 Property Transactions 407 Related Parties ... 409 Intra - Family Leases 409.1 Controlled Corporations .. 409.2 Matching Lessee's Deduction to Lessor's Income .. TENANT'S RENT DEDUCTION 409.3 411 Paragraph Advance ...
Page xv
... Lessor's Income ... CHAPTER 5 LEASE ACQUISITION AND DISPOSITION OVERVIEW OF CHAPTER 455 500 LEASE ACQUISITION COSTS Classification of Payments as Lease Acquisition 501 Costs ... 503 Lessor's Costs 503.1 Lessee's Costs .. 503.2 ...
... Lessor's Income ... CHAPTER 5 LEASE ACQUISITION AND DISPOSITION OVERVIEW OF CHAPTER 455 500 LEASE ACQUISITION COSTS Classification of Payments as Lease Acquisition 501 Costs ... 503 Lessor's Costs 503.1 Lessee's Costs .. 503.2 ...
Page xvi
... Lessor 625 Election to Pass Credit to Lessee 625.1 Credit Split on Short - Term Lease Property 625.2 Part III - Real Estate Operation CHAPTER 7 OPERATING EXPENSES AND TAXES OVERVIEW OF CHAPTER TAX ACCOUNTING FOR REAL ESTATE Accounting ...
... Lessor 625 Election to Pass Credit to Lessee 625.1 Credit Split on Short - Term Lease Property 625.2 Part III - Real Estate Operation CHAPTER 7 OPERATING EXPENSES AND TAXES OVERVIEW OF CHAPTER TAX ACCOUNTING FOR REAL ESTATE Accounting ...
Page 113
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Page 114
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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