Real Estate Taxation: A Practitioner's Guide |
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Page 96
... allowed for 1992 Plus : Contribution At risk December 31 , 1993 . $ 8,500 8,500 $ 0 1,000 $ 1,000 Of the $ 2,000 loss not allowed in 1992 , $ 500 is deductible due to 1993 income and $ 1,000 is deductible because A is at risk for 1993 ...
... allowed for 1992 Plus : Contribution At risk December 31 , 1993 . $ 8,500 8,500 $ 0 1,000 $ 1,000 Of the $ 2,000 loss not allowed in 1992 , $ 500 is deductible due to 1993 income and $ 1,000 is deductible because A is at risk for 1993 ...
Page 248
... allowed as a deduction under Code Sec . 165 ( a ) for the taxable year in which the loss is actually sustained.23 For example , an architect's fees for a proposed building are a deductible loss for the taxable year in which the project ...
... allowed as a deduction under Code Sec . 165 ( a ) for the taxable year in which the loss is actually sustained.23 For example , an architect's fees for a proposed building are a deductible loss for the taxable year in which the project ...
Page 436
... allowed under the straight - line method . All depreciation is subject to recap- ture . All excess depreciation ; that is , all depreciation in excess of what would have been allowed under the straight - line method . All excess ...
... allowed under the straight - line method . All depreciation is subject to recap- ture . All excess depreciation ; that is , all depreciation in excess of what would have been allowed under the straight - line method . All excess ...
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