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 66
Page xvii
... Replacement , Renovation , and Reconditioning .. 723.2 Removal of Architectural Barriers 723.3 Materials and ... Replacements of Building Components 805 Abandonment of Improvement Plans . SPECIAL AMORTIZATION PROVISIONS Pollution Control ...
... Replacement , Renovation , and Reconditioning .. 723.2 Removal of Architectural Barriers 723.3 Materials and ... Replacements of Building Components 805 Abandonment of Improvement Plans . SPECIAL AMORTIZATION PROVISIONS Pollution Control ...
Page xxiv
... REPLACEMENT OF PROPERTY 1519 . Election to Postpone Gain .... 1521 Advantages and Disadvantages of the Election .. 1521.1 Method of Election 1521.2 Replacement Period 1521.3 Replacement Property 1523 Paragraph Similar Property .. 1523.1 ...
... REPLACEMENT OF PROPERTY 1519 . Election to Postpone Gain .... 1521 Advantages and Disadvantages of the Election .. 1521.1 Method of Election 1521.2 Replacement Period 1521.3 Replacement Property 1523 Paragraph Similar Property .. 1523.1 ...
Page xxv
... Replacement Property .. 1525 Replacement with Corporate Stock .. 1525.1 Direct Conversion to Replacement Property .... DEMOLITION AND ABANDONMENT 1525.2 1531 Demolition .. 1535 Abandonment ... 1537 Abandonment of Land .. 1537.1 ...
... Replacement Property .. 1525 Replacement with Corporate Stock .. 1525.1 Direct Conversion to Replacement Property .... DEMOLITION AND ABANDONMENT 1525.2 1531 Demolition .. 1535 Abandonment ... 1537 Abandonment of Land .. 1537.1 ...
Page xxviii
... Replacement Period ... Tax Treatment .... 2011 2013 2013.3 2015 Gain on Old Residence .... Gain on New Residence and Basis Joint Ownership 2015.1 2015.2 2015.3 Partial Business Use 2017 Requirements .. EXCLUSION OF GAIN FOR TAXPAYER ...
... Replacement Period ... Tax Treatment .... 2011 2013 2013.3 2015 Gain on Old Residence .... Gain on New Residence and Basis Joint Ownership 2015.1 2015.2 2015.3 Partial Business Use 2017 Requirements .. EXCLUSION OF GAIN FOR TAXPAYER ...
Page 10
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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