Real Estate Taxation: A Practitioner's Guide |
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Page 81
... Financing the acquisition of real estate often involves third parties who are willing to lend money at interest based on the security afforded by ... FINANCING REAL ESTATE FINANCING REAL ESTATE OVERVIEW OF CHAPTER 300 MORTGAGE FINANCING 301.
... Financing the acquisition of real estate often involves third parties who are willing to lend money at interest based on the security afforded by ... FINANCING REAL ESTATE FINANCING REAL ESTATE OVERVIEW OF CHAPTER 300 MORTGAGE FINANCING 301.
Page 97
... financing or promoter financing can never be qualified nonrecourse financing . ) 3. No person may be personally liable for the financing , except as provided in regulations . 4. The borrowing may not be convertible debt . 1319.1 Financing ...
... financing or promoter financing can never be qualified nonrecourse financing . ) 3. No person may be personally liable for the financing , except as provided in regulations . 4. The borrowing may not be convertible debt . 1319.1 Financing ...
Page 115
... financing . Rather , the seller will provide financing and accept the buyer's debt in exchange for all or a part of the purchase price . Even when third - party financing is available , it may not be sufficient . In this case too ...
... financing . Rather , the seller will provide financing and accept the buyer's debt in exchange for all or a part of the purchase price . Even when third - party financing is available , it may not be sufficient . In this case too ...
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