Real Estate Taxation: A Practitioner's Guide |
From inside the book
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Page 30
... apply to real property acquired for resale which is not a capital asset and which is considered stock in trade or inventory property . " They do not apply to personal use property ( such as a home constructed by a taxpayer for personal ...
... apply to real property acquired for resale which is not a capital asset and which is considered stock in trade or inventory property . " They do not apply to personal use property ( such as a home constructed by a taxpayer for personal ...
Page 330
... apply to the owner of real property , whether the real property is held for investment , as rental property , or for use in a trade or business . ΒΆ 1103 GENERAL PROVISIONS In order to apply the passive activity loss rules , it is ...
... apply to the owner of real property , whether the real property is held for investment , as rental property , or for use in a trade or business . ΒΆ 1103 GENERAL PROVISIONS In order to apply the passive activity loss rules , it is ...
Page 503
... applies to dealer sales , the proportionate disallowance rule may continue to apply to non- dealer real property installment obligations from dispositions after August 16 , 1986 , in tax years beginning before January 1 , 1988 , in any ...
... applies to dealer sales , the proportionate disallowance rule may continue to apply to non- dealer real property installment obligations from dispositions after August 16 , 1986 , in tax years beginning before January 1 , 1988 , in any ...
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