Real Estate Taxation: A Practitioner's Guide |
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Page 183
... avoids the up - front improvement costs but pays more rent throughout the term of the lease . ¶ 613 Improvements as Rent Whether the cost of improvements ¶611 Leasehold Improvements and Additions 183 IMPROVEMENTS AND ADDITIONS BY LESSEE ...
... avoids the up - front improvement costs but pays more rent throughout the term of the lease . ¶ 613 Improvements as Rent Whether the cost of improvements ¶611 Leasehold Improvements and Additions 183 IMPROVEMENTS AND ADDITIONS BY LESSEE ...
Page 184
... improvements made by a lessee is treated as rent for tax purposes depends on the intent of the parties.22 This intent may be found in either the terms of the lease or the circumstances surrounding the lease and the making of the ...
... improvements made by a lessee is treated as rent for tax purposes depends on the intent of the parties.22 This intent may be found in either the terms of the lease or the circumstances surrounding the lease and the making of the ...
Page 681
... improvements costs . 507 325.3 involuntary conversion , 333.1 replacement property . 1523.2 325.2 lease as sales contract 443 • . lease or sale distinguished 445 Investigatory expenses . 713.1 Investment credit lessee's acquisition ...
... improvements costs . 507 325.3 involuntary conversion , 333.1 replacement property . 1523.2 325.2 lease as sales contract 443 • . lease or sale distinguished 445 Investigatory expenses . 713.1 Investment credit lessee's acquisition ...
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