Real Estate Taxation: A Practitioner's Guide |
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Page 33
... construction expenditures were used to repay any indebtedness . 84 Debt that can be specifically traced to the construction must first be allocated to that construction activity . If construction expenditures exceed the amount of debt ...
... construction expenditures were used to repay any indebtedness . 84 Debt that can be specifically traced to the construction must first be allocated to that construction activity . If construction expenditures exceed the amount of debt ...
Page 34
... construction or improvement of real property . The Joint Committee on Taxation Staff also provided some general guidelines for determining when construction begins in connection with the rule requiring the capitalization of construction ...
... construction or improvement of real property . The Joint Committee on Taxation Staff also provided some general guidelines for determining when construction begins in connection with the rule requiring the capitalization of construction ...
Page 211
... construction contracts . " A small construction contract is one that is expected to be completed within the two - year period beginning on the commencement date of the contract and that is performed by a taxpayer whose average annual ...
... construction contracts . " A small construction contract is one that is expected to be completed within the two - year period beginning on the commencement date of the contract and that is performed by a taxpayer whose average annual ...
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