Real Estate Taxation: A Practitioner's Guide |
From inside the book
Results 1-3 of 84
Page 102
... investment interest . Investment interest does not include qualified residence interest ( see 1703 ) or interest that is taken into account under the passive loss rules explained at ΒΆ 1103. Also , interest on debt allocable to rental ...
... investment interest . Investment interest does not include qualified residence interest ( see 1703 ) or interest that is taken into account under the passive loss rules explained at ΒΆ 1103. Also , interest on debt allocable to rental ...
Page 103
... investment interest and income produced by net lease property was investment income . Now , of course , real property subject to a net lease produces income and loss subject to the passive loss rules , and not the investment interest ...
... investment interest and income produced by net lease property was investment income . Now , of course , real property subject to a net lease produces income and loss subject to the passive loss rules , and not the investment interest ...
Page 681
... investment credit Land Improvements 813 to lessee ..... 625.1 expenses payment 405 Land sales graduated rents 415 . gains , tax - free rollover 2009.2 . vacant land , investment interest .. 325.2 improvements as capital investment . 615 ...
... investment credit Land Improvements 813 to lessee ..... 625.1 expenses payment 405 Land sales graduated rents 415 . gains , tax - free rollover 2009.2 . vacant land , investment interest .. 325.2 improvements as capital investment . 615 ...
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