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THE ACQUISITION TRANSACTION
FORM OF OWNERSHIP
FINANCING REAL ESTATE
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acquired acquisition activity actually additional adjusted basis allocated allowed amount apply assets basis benefit building capital cash CCH Dec Code Sec considered construction contract corporation cost course Court debt deduction depreciation determined discussed election entity Example excess exchange expenditures expenses fair market value financing gain gift held holding housing improvements income incurred individual installment interest investment land lease less lessee lessor liability limited loan loss lots method months mortgage obligation operation ordinary owner ownership paid parties partnership passive activity payments percent period placed in service portion principal purchase qualified real estate real property realized received recovery reduced rehabilitation remaining rent rental replacement residence result rules seller selling separate shareholders sold T.C. Memo taxable taxpayer tenant term tion transaction transfer treated trust unit USTC