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 85
Page ix
... Seller - Financed Sales . 445 Chapter 15 Casualty , Condemnation , and Demolition 475 Chapter 16 Contributions and Gifts 503 Part V - Personal Residences Chapter 17 Deductions for Homeowners .... 527 Chapter 18 Mixed - Use Residences ...
... Seller - Financed Sales . 445 Chapter 15 Casualty , Condemnation , and Demolition 475 Chapter 16 Contributions and Gifts 503 Part V - Personal Residences Chapter 17 Deductions for Homeowners .... 527 Chapter 18 Mixed - Use Residences ...
Page xxiii
... SELLER - FINANCED SALES OVERVIEW OF CHAPTER 1400 INSTALLMENT SALES . 1401 Sales that Qualify as Installment Sales 1403 Dealer Sales .. Escrow Arrangements Election Out of Installment Reporting Reporting Installment Income General Rules ...
... SELLER - FINANCED SALES OVERVIEW OF CHAPTER 1400 INSTALLMENT SALES . 1401 Sales that Qualify as Installment Sales 1403 Dealer Sales .. Escrow Arrangements Election Out of Installment Reporting Reporting Installment Income General Rules ...
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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