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. |
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Results 1-5 of 91
Page xiv
... 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 Rents 413 Graduated Rents 415 Decrease in Rents xiv Contents in Detail.
... 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 Rents 413 Graduated Rents 415 Decrease in Rents xiv Contents in Detail.
Page xv
David F. Windish. Paragraph Advance Rents 413 Graduated Rents 415 Decrease in Rents 415.1 Increase in Rents 415.2 LANDLORD'S RENT INCOME Advance Rents .... Assignments and Loans Section 467 Rental Agreements Constant Rental Accrual in ...
David F. Windish. Paragraph Advance Rents 413 Graduated Rents 415 Decrease in Rents 415.1 Increase in Rents 415.2 LANDLORD'S RENT INCOME Advance Rents .... Assignments and Loans Section 467 Rental Agreements Constant Rental Accrual in ...
Page xx
... RENTAL ACTIVITIES 1117 1121 Rental Activity Defined ...... 1123 Rentals Incidental to Nonrental Activities . 1123.1 Property Provided to a Partnership , Joint Venture , or S Corporation 1123.2 Self - Rented Property 1125 Rental Incident ...
... RENTAL ACTIVITIES 1117 1121 Rental Activity Defined ...... 1123 Rentals Incidental to Nonrental Activities . 1123.1 Property Provided to a Partnership , Joint Venture , or S Corporation 1123.2 Self - Rented Property 1125 Rental Incident ...
Page xxvii
... RENTAL OF PART OF HOME 1811 Rental Income 1813 Allocation of Expenses .. 1815 RENTAL OF VACATION OR OTHER RESIDENCE 1821 Dwelling Unit Classification . 1823 Use as a Residence . Personal Use .... Determination of Income and Deductions ...
... RENTAL OF PART OF HOME 1811 Rental Income 1813 Allocation of Expenses .. 1815 RENTAL OF VACATION OR OTHER RESIDENCE 1821 Dwelling Unit Classification . 1823 Use as a Residence . Personal Use .... Determination of Income and Deductions ...
Page 41
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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