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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Page xix
... Separate Qualification as Substantial Improvement DEPRECIATION OF PRE - 1981 PROPERTY ... Calculation of Deduction for Real Property Depreciation Methods 925 925.1 925.2 931 933 933.1 Change of Depreciation Methods 933.2 Anti - Churning ...
... Separate Qualification as Substantial Improvement DEPRECIATION OF PRE - 1981 PROPERTY ... Calculation of Deduction for Real Property Depreciation Methods 925 925.1 925.2 931 933 933.1 Change of Depreciation Methods 933.2 Anti - Churning ...
Page xx
... SEPARATE ACTIVITIES 1111 .... General Rule ... 1113 Limitations on Grouping 1115 Regrouping LIMITS ON RENTAL ACTIVITIES 1117 1121 Rental Activity Defined ...... 1123 Rentals Incidental to Nonrental Activities . 1123.1 Property Provided ...
... SEPARATE ACTIVITIES 1111 .... General Rule ... 1113 Limitations on Grouping 1115 Regrouping LIMITS ON RENTAL ACTIVITIES 1117 1121 Rental Activity Defined ...... 1123 Rentals Incidental to Nonrental Activities . 1123.1 Property Provided ...
Page xxvi
... to Exclusive Use Test 1803.1 Principal Place of Business 1803.2 Place to Meet Patients , Clients , or Customers .... 1803.3 Separate Structures Paragraph 1803.4 Allocation of Deductions 1805 Direct Expenses xxvi Contents in Detail.
... to Exclusive Use Test 1803.1 Principal Place of Business 1803.2 Place to Meet Patients , Clients , or Customers .... 1803.3 Separate Structures Paragraph 1803.4 Allocation of Deductions 1805 Direct Expenses xxvi Contents in Detail.
Page xxvii
David F. Windish. Separate Structures Paragraph 1803.4 Allocation of Deductions 1805 Direct Expenses .. 1805.1 Indirect Expenses 1805.2 Limitation on Deductions 1807 Determination of Gross Income from Business Use of Home . 1807.1 Order ...
David F. Windish. Separate Structures Paragraph 1803.4 Allocation of Deductions 1805 Direct Expenses .. 1805.1 Indirect Expenses 1805.2 Limitation on Deductions 1807 Determination of Gross Income from Business Use of Home . 1807.1 Order ...
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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