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 67
Page ix
... Passive Activity Loss Rules 313 Chapter 12 Troubled Financings ... 355 Part IV - Disposition of Real Estate Chapter 13 Sales and Exchanges .. 389 Chapter 14 Seller - Financed Sales . 445 Chapter 15 Casualty , Condemnation , and ...
... Passive Activity Loss Rules 313 Chapter 12 Troubled Financings ... 355 Part IV - Disposition of Real Estate Chapter 13 Sales and Exchanges .. 389 Chapter 14 Seller - Financed Sales . 445 Chapter 15 Casualty , Condemnation , and ...
Page xx
... PASSIVE ACTIVITY LOSS RULES OVERVIEW OF CHAPTER GENERAL PROVISIONS ... Taxpayers Subject to the Rules Closely Held C Corporations Personal Service Corporations Activities Subject to the Rules Limited Partnership Interests . 1100 1103 ...
... PASSIVE ACTIVITY LOSS RULES OVERVIEW OF CHAPTER GENERAL PROVISIONS ... Taxpayers Subject to the Rules Closely Held C Corporations Personal Service Corporations Activities Subject to the Rules Limited Partnership Interests . 1100 1103 ...
Page xxi
... Passive Activity Gross Income • Passive Activity Deductions . . . . Partners and S Corporation Shareholders 1143 1143.1 1143.2 1143.3 Closely Held Corporation's Passive Activity Loss . 1145 Disallowed Losses 1147 Allocation of ...
... Passive Activity Gross Income • Passive Activity Deductions . . . . Partners and S Corporation Shareholders 1143 1143.1 1143.2 1143.3 Closely Held Corporation's Passive Activity Loss . 1145 Disallowed Losses 1147 Allocation of ...
Page 53
Sorry, this page's content is restricted.
Sorry, this page's content is restricted.
Page 94
Sorry, this page's content is restricted.
Sorry, this page's content is restricted.
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 |
Other editions - View all
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