Real Estate Taxation: A Practitioner's Guide |
From inside the book
Results 1-3 of 80
Page 218
... Expenses The first category of expenses eligible for amortization under Code Sec . 195 are those incurred in investigating the creation or acquisition of an active trade or business . These investigatory expenses are the costs incurred ...
... Expenses The first category of expenses eligible for amortization under Code Sec . 195 are those incurred in investigating the creation or acquisition of an active trade or business . These investigatory expenses are the costs incurred ...
Page 238
... expenses incurred as a result . of polo playing because the builder could not show a relationship between these expenses and a business purpose . 139 Expenses incurred by an automobile agency in sponsoring cars in auto races , however ...
... expenses incurred as a result . of polo playing because the builder could not show a relationship between these expenses and a business purpose . 139 Expenses incurred by an automobile agency in sponsoring cars in auto races , however ...
Page 600
... Expenses Taxpayers generally may deduct the expenses of renting property from the gross rental income from the property . In certain cases , deductions may exceed rental income . Expenses of operating rental property are discussed in ...
... Expenses Taxpayers generally may deduct the expenses of renting property from the gross rental income from the property . In certain cases , deductions may exceed rental income . Expenses of operating rental property are discussed in ...
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