Real Estate Taxation: A Practitioner's Guide |
From inside the book
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Page 406
... Gain Logically , it would seem reasonable to characterize gain realized on the reacquisition of property under Code Sec . 1038 in the same fashion as the gain realized from the original sale ; that is , if the original sale produced ...
... Gain Logically , it would seem reasonable to characterize gain realized on the reacquisition of property under Code Sec . 1038 in the same fashion as the gain realized from the original sale ; that is , if the original sale produced ...
Page 406
... Gain Logically , it would seem reasonable to characterize gain realized on the reacquisition of property under Code Sec . 1038 in the same fashion as the gain realized from the original sale ; that is , if the original sale produced ...
... Gain Logically , it would seem reasonable to characterize gain realized on the reacquisition of property under Code Sec . 1038 in the same fashion as the gain realized from the original sale ; that is , if the original sale produced ...
Page 419
... gain on the old project is realized . The IRS may grant extensions of the reinvestment period , but the scarcity of replacement property is not considered sufficient grounds for granting an exten- sion . 26 If the owner elects to defer gain ...
... gain on the old project is realized . The IRS may grant extensions of the reinvestment period , but the scarcity of replacement property is not considered sufficient grounds for granting an exten- sion . 26 If the owner elects to defer gain ...
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