Real Estate Taxation: A Practitioner's Guide |
From inside the book
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Page 453
... exchange was acquired by the purchaser solely to complete the exchange . The IRS emphasized that the purchaser had to act on the purchaser's own behalf , and not as agent for the seller , in buying the land and constructing the new ...
... exchange was acquired by the purchaser solely to complete the exchange . The IRS emphasized that the purchaser had to act on the purchaser's own behalf , and not as agent for the seller , in buying the land and constructing the new ...
Page 463
A Practitioner's Guide David F. Windish. part of these multi - party exchanges may qualify as a like - kind exchange if it generally meets the requirements discussed above for such an exchange . Also , if the like - kind exchange ...
A Practitioner's Guide David F. Windish. part of these multi - party exchanges may qualify as a like - kind exchange if it generally meets the requirements discussed above for such an exchange . Also , if the like - kind exchange ...
Page 464
... exchange qualified as a like - kind exchange . 172 Generally , the property transfers in a three - way exchange must be part of an integrated plan , although contractual interdependence between the taxpayer's transfer and the receipt of ...
... exchange qualified as a like - kind exchange . 172 Generally , the property transfers in a three - way exchange must be part of an integrated plan , although contractual interdependence between the taxpayer's transfer and the receipt of ...
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