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 84
Page xiii
... Qualified Nonrecourse Financing 319 Financing from Related Person Transfer of Property .. 319.1 319.2 INTEREST .... Interest Income 321 323 Interest Deduction 325 Prepaid Interest 325.1 Gift Loans Investment Interest Tracing Debt ...
... Qualified Nonrecourse Financing 319 Financing from Related Person Transfer of Property .. 319.1 319.2 INTEREST .... Interest Income 321 323 Interest Deduction 325 Prepaid Interest 325.1 Gift Loans Investment Interest Tracing Debt ...
Page xvi
... Qualified Rehabilitations by Lessee 615.2 621 623 Qualified Rehabilitations by 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 ...
... Qualified Rehabilitations by Lessee 615.2 621 623 Qualified Rehabilitations by 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 ...
Page xviii
... Qualified Low - Income Building 833.1 Qualified Low - Income Housing Project 833.2 Calculation of the Low - Income Housing Credit . 835 Applicable Credit Rates ... 835.1 Qualified Basis for Determination of Credit 835.2 Rehabilitation ...
... Qualified Low - Income Building 833.1 Qualified Low - Income Housing Project 833.2 Calculation of the Low - Income Housing Credit . 835 Applicable Credit Rates ... 835.1 Qualified Basis for Determination of Credit 835.2 Rehabilitation ...
Page xxi
... Qualified Real Property Business Debt .. 1203.3 Qualified Principal Residence Debt .... Purchase - Money Mortgage Reduction .. 1203.4 1203.5 Tax Treatment of Creditor .. 1205 Loss on Discount 1205.1 Bad Debt Deduction FORECLOSURE ...
... Qualified Real Property Business Debt .. 1203.3 Qualified Principal Residence Debt .... Purchase - Money Mortgage Reduction .. 1203.4 1203.5 Tax Treatment of Creditor .. 1205 Loss on Discount 1205.1 Bad Debt Deduction FORECLOSURE ...
Page xxv
... Qualified Residence Interest 1615 1617 1619 1625 Qualified Residence Defined Acquisition Indebtedness .. 1700 1701 1703 1703.1 1703.2 Paragraph Home Equity Debt ... 1703.3 Pre - 1987 Indebtedness Contents in Detail XXV.
... Qualified Residence Interest 1615 1617 1619 1625 Qualified Residence Defined Acquisition Indebtedness .. 1700 1701 1703 1703.1 1703.2 Paragraph Home Equity Debt ... 1703.3 Pre - 1987 Indebtedness Contents in Detail XXV.
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