Real Estate Taxation: A Practitioner's Guide |
From inside the book
Results 1-3 of 81
Page 23
... assets that constitute a trade or business must be allocated for tax purposes using the residual method to determine the amount allocable to goodwill and going concern value . Under the residual method , the purchase price for the ...
... assets that constitute a trade or business must be allocated for tax purposes using the residual method to determine the amount allocable to goodwill and going concern value . Under the residual method , the purchase price for the ...
Page 424
... Assets Real property used in a trade or business and depreciable business property are given special capital gain ... assets when these assets were sold at a gain , but did not want to give up the benefit of ordinary loss treatment when ...
... Assets Real property used in a trade or business and depreciable business property are given special capital gain ... assets when these assets were sold at a gain , but did not want to give up the benefit of ordinary loss treatment when ...
Page 659
... assets , especially real estate assets , would spin off those assets to an MLP . Shareholders who then became partners in the MLP would realize the yield from the assets in the partnership without the layer of corporate taxation that ...
... assets , especially real estate assets , would spin off those assets to an MLP . Shareholders who then became partners in the MLP would realize the yield from the assets in the partnership without the layer of corporate taxation that ...
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