Real Estate Taxation: A Practitioner's Guide |
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Page 242
... benefit that tends to increase the value of the property against which the assessment is levied are not deductible as taxes.169 A tax is considered assessed against a local benefit when the property subject to the tax is limited to the ...
... benefit that tends to increase the value of the property against which the assessment is levied are not deductible as taxes.169 A tax is considered assessed against a local benefit when the property subject to the tax is limited to the ...
Page 376
... benefit , and the lender may be suffering an economic detriment . Generally , the tax law recognizes this and taxes the benefit realized by the borrower and allows the lender a deduction for the economic loss . ΒΆ 1203 Tax Treatment of ...
... benefit , and the lender may be suffering an economic detriment . Generally , the tax law recognizes this and taxes the benefit realized by the borrower and allows the lender a deduction for the economic loss . ΒΆ 1203 Tax Treatment of ...
Page 544
... benefit has a long life or adds to the value of other property , the cost of the benefit may have to be capitalized . A charitable deduction was disallowed for the contribution of a school site located on a large tract of land that the ...
... benefit has a long life or adds to the value of other property , the cost of the benefit may have to be capitalized . A charitable deduction was disallowed for the contribution of a school site located on a large tract of land that the ...
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