Real Estate Taxation: A Practitioner's Guide |
From inside the book
Results 1-3 of 77
Page 12
... amount realized and the adjusted basis at the time of the sale . This rule , which includes the amount of debt incurred to purchase property in the basis of the property for the buyer and the amount of debt discharged on the sale of ...
... amount realized and the adjusted basis at the time of the sale . This rule , which includes the amount of debt incurred to purchase property in the basis of the property for the buyer and the amount of debt discharged on the sale of ...
Page 93
... amount at risk may be adjusted to reflect more accurately the amount that is actually at risk.42 For instance , if an event increases the amount at risk near the close of the taxable year and has the effect of increasing the amount of ...
... amount at risk may be adjusted to reflect more accurately the amount that is actually at risk.42 For instance , if an event increases the amount at risk near the close of the taxable year and has the effect of increasing the amount of ...
Page 438
... amount of depreciation subject to recapture when substantial improvements are treated as separate properties is the sum of the recapture amounts applicable to each separate element of the property . Additional Recapture for Corporations ...
... amount of depreciation subject to recapture when substantial improvements are treated as separate properties is the sum of the recapture amounts applicable to each separate element of the property . Additional Recapture for Corporations ...
Contents
THE ACQUISITION TRANSACTION | 5 |
FORM OF OWNERSHIP | 39 |
FINANCING REAL ESTATE | 81 |
Copyright | |
24 other sections not shown
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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