Real Estate Taxation: A Practitioner's Guide |
From inside the book
Results 1-3 of 78
Page 45
... INDIVIDUAL AND JOINT OWNERSHIP For tax purposes , the owner of real property can be only one of the following : an individual ( proprietorship ) , a partnership , a ... INDIVIDUAL AND JOINT OWNERSHIP 207 Sole Individual Ownership 211.
... INDIVIDUAL AND JOINT OWNERSHIP For tax purposes , the owner of real property can be only one of the following : an individual ( proprietorship ) , a partnership , a ... INDIVIDUAL AND JOINT OWNERSHIP 207 Sole Individual Ownership 211.
Page 334
... individual's participation in the activity for the tax year constitutes substantially all of the participation in the activity of all individuals , including individuals , such as employees , who are not owners ( this test covers ...
... individual's participation in the activity for the tax year constitutes substantially all of the participation in the activity of all individuals , including individuals , such as employees , who are not owners ( this test covers ...
Page 335
... individual participates in the activity on a regular , continuous , and substantial basis during the tax year . Under this test , an individual's management services are not considered if a paid manager participates in the activity or ...
... individual participates in the activity on a regular , continuous , and substantial basis during the tax year . Under this test , an individual's management services are not considered if a paid manager participates in the activity or ...
Contents
THE ACQUISITION TRANSACTION | 5 |
FORM OF OWNERSHIP | 39 |
FINANCING REAL ESTATE | 81 |
Copyright | |
24 other sections not shown
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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