Real Estate Taxation: A Practitioner's Guide |
From inside the book
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Page 61
... corporation as an owning entity for real estate is that the shares of stock representing ownership of the corporation are freely transferable and transfers of stock do not affect the corporate entity . All shareholders may sell their ...
... corporation as an owning entity for real estate is that the shares of stock representing ownership of the corporation are freely transferable and transfers of stock do not affect the corporate entity . All shareholders may sell their ...
Page 70
... corporation provisions before choosing the S corporation as the owning entity for real estate or before converting a regular C corporation to S corporation status . 1247.2 S Corporation Losses Losses of an S corporation , just as income ...
... corporation provisions before choosing the S corporation as the owning entity for real estate or before converting a regular C corporation to S corporation status . 1247.2 S Corporation Losses Losses of an S corporation , just as income ...
Page 331
... corporation , other than a personal service corporation , may use passive activity losses and credits to offset income from business operations , but not from portfolio income . Portfolio income is generally income from dividends ...
... corporation , other than a personal service corporation , may use passive activity losses and credits to offset income from business operations , but not from portfolio income . Portfolio income is generally income from dividends ...
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