Real Estate Taxation: A Practitioner's Guide |
From inside the book
Results 1-3 of 61
Page 66
... holding company if five or fewer shareholders . own more than 50 percent in value of the corporation's outstanding ... holding company income . Personal holding company income includes such income items as dividends , interest ...
... holding company if five or fewer shareholders . own more than 50 percent in value of the corporation's outstanding ... holding company income . Personal holding company income includes such income items as dividends , interest ...
Page 427
... Holding Period The holding period for an asset is the length of time a taxpayer owns the asset before disposing of it . If a capital asset is held for one year or less , the gain or loss from its disposition is short term . If the ...
... Holding Period The holding period for an asset is the length of time a taxpayer owns the asset before disposing of it . If a capital asset is held for one year or less , the gain or loss from its disposition is short term . If the ...
Page 428
... holding period . The holding period cannot start until there is an actual contract of sale . The holding period of the seller cannot end before that time , 50 In Edwards Industries , Inc. , 51 the holding period of real estate began ...
... holding period . The holding period cannot start until there is an actual contract of sale . The holding period of the seller cannot end before that time , 50 In Edwards Industries , Inc. , 51 the holding period of real estate began ...
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