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THE ACQUISITION TRANSACTION
FORM OF OWNERSHIP
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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 contract contribution corporation cost Court debt deduction depreciation determined discussed election entity Example excess exchange expenditures expenses fair market value financing gain gift gross held improvements income incurred individual installment interest investment land lease less lessee lessor liability limited loan loss method months mortgage obligation operation ordinary owner paid parties partnership passive activity payments percent period placed portion principal proceeds purchase qualified real estate real property realized received reduced remaining rent rental replacement residence result rules seller selling separate shareholders taxable taxpayer tenant term tion trade or business transaction transfer treated trust unit USTC