Real Estate Taxation: A Practitioner's Guide |
From inside the book
Results 1-3 of 82
Page 141
... additional rent , the income tax of the lessor attributable to the rental income , the income tax paid by the lessee is additional rent which increases the income tax due . The additional tax increases the rent that , in turn , once ...
... additional rent , the income tax of the lessor attributable to the rental income , the income tax paid by the lessee is additional rent which increases the income tax due . The additional tax increases the rent that , in turn , once ...
Page 270
... additional vacancies in the low - income units are filled with tenants with nonqualifying income and , as a result ... additional low - income tenants rented units in the project , so that 35 percent of the basis of the project was ...
... additional vacancies in the low - income units are filled with tenants with nonqualifying income and , as a result ... additional low - income tenants rented units in the project , so that 35 percent of the basis of the project was ...
Page 270
... additional vacancies in the low - income units are filled with tenants with nonqualifying income and , as a result ... additional low - income tenants rented units in the project , so that 35 percent of the basis of the project was ...
... additional vacancies in the low - income units are filled with tenants with nonqualifying income and , as a result ... additional low - income tenants rented units in the project , so that 35 percent of the basis of the project was ...
Contents
THE ACQUISITION TRANSACTION | 5 |
FORM OF OWNERSHIP | 39 |
FINANCING REAL ESTATE | 81 |
Copyright | |
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Common terms and phrases
accrual acquired adjusted basis allocated alternative minimum tax amortization amount realized assets building buyer capital gain cash method CCH Dec Code Sec computing construction corporation Court debt depreciation deductions determined discussed election entity Example exchange expenses fair market value financing gain or loss gift gift tax gross income held improvements incurred individual installment obligation investment land lease acquisition costs lessee lessor liability like-kind limited partnership loan loss rules low-income housing ment Mid-Month Convention mortgage nonrecourse ordinary income owner ownership paid partner passive activity loss passive income payments percent placed in service portion purchase price qualified real estate real property tax recapture received recovery period rehabilitation rent residence S.Ct sale-leaseback seller shareholders sold spouse T.C. Memo tax purposes tax-exempt taxable income Temp tenant term tion trade or business transaction transfer treated USTC