Real Estate Taxation: A Practitioner's Guide |
From inside the book
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Page 278
... depreciation is allocated in propor- tion to rents , the Taxpayer's depreciation deduction for 1991 is $ 2,883 . This figure is determined by computing a full year's depreciation ( $ 200,000 / 27.5 = $ 7,273 ) , dividing this full year ...
... depreciation is allocated in propor- tion to rents , the Taxpayer's depreciation deduction for 1991 is $ 2,883 . This figure is determined by computing a full year's depreciation ( $ 200,000 / 27.5 = $ 7,273 ) , dividing this full year ...
Page 285
... depreciation system apply must be made by the due date , including extensions , of the tax return for the first ... depreciation system provides lower annual depreciation deductions , most taxpayers will not want to elect to have the ...
... depreciation system apply must be made by the due date , including extensions , of the tax return for the first ... depreciation system provides lower annual depreciation deductions , most taxpayers will not want to elect to have the ...
Page 429
... Depreciation Recapture The good , or positive , side of depreciation is presented in Chapter 9. Depreciation , as a " noncash " expense , can shelter from taxation the income generated by real estate . Of course , as depreciation ...
... Depreciation Recapture The good , or positive , side of depreciation is presented in Chapter 9. Depreciation , as a " noncash " expense , can shelter from taxation the income generated by real estate . Of course , as depreciation ...
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