Real Estate Taxation: A Practitioner's Guide |
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Page 101
... Interest An accrual basis taxpayer can deduct prepaid interest only in the period in which the use of money occurs and only to the extent of the interest cost of using the borrowed funds during that period . It is not material when ...
... Interest An accrual basis taxpayer can deduct prepaid interest only in the period in which the use of money occurs and only to the extent of the interest cost of using the borrowed funds during that period . It is not material when ...
Page 104
... interest limitation over the amount determined under ( 1 ) . ΒΆ325.3 Tracing Debt Proceeds The number of limitations and restrictions on the deduction of interest requires that some way be found to classify interest under the various ...
... interest limitation over the amount determined under ( 1 ) . ΒΆ325.3 Tracing Debt Proceeds The number of limitations and restrictions on the deduction of interest requires that some way be found to classify interest under the various ...
Page 116
... interest rates , Congress made the imputed interest rate under Code Sec . 483 conform to the OID rates when the OID rules were expanded in 1984 ( how the rates are determined is discussed below for both the imputed interest rules and ...
... interest rates , Congress made the imputed interest rate under Code Sec . 483 conform to the OID rates when the OID rules were expanded in 1984 ( how the rates are determined is discussed below for both the imputed interest rules and ...
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