Practical Guide to Real Estate Taxation

Front Cover
CCH, 2007 - Business & Economics - 710 pages
Practical 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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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
Chapter 18
553
Chapter 19
573
Chapter 20
591
Chapter 21
613
Origins of Master Limited Partnerships 2123
620
Chapter 22
625
REAL ESTATE MORTGAGE INVESTMENT
627
Case Table
631
Index
639
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