Real Estate Taxation: A Practitioner's Guide |
From inside the book
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Page 332
... limited exception for real estate rental activities in which a taxpayer actively participates , are discussed at 1115 and 1117 . ¶ 1107.1 Limited Partnership Interests A limited partner , generally , does not take part in the manage ...
... limited exception for real estate rental activities in which a taxpayer actively participates , are discussed at 1115 and 1117 . ¶ 1107.1 Limited Partnership Interests A limited partner , generally , does not take part in the manage ...
Page 649
... limited partnership is first and foremost a partnership . This concept of " partnership " is extremely important , and , for the most part , limited ... LIMITED PARTNERSHIPS REAL ESTATE LIMITED PARTNERSHIPS OVERVIEW OF CHAPTER 2100.
... limited partnership is first and foremost a partnership . This concept of " partnership " is extremely important , and , for the most part , limited ... LIMITED PARTNERSHIPS REAL ESTATE LIMITED PARTNERSHIPS OVERVIEW OF CHAPTER 2100.
Page 651
... limited partners in a tax shelter limited partner- ship , would provide the necessary capital to acquire and operate the underlying assets of the partnership and , to the extent available , would receive the bulk of cash distributions ...
... limited partners in a tax shelter limited partner- ship , would provide the necessary capital to acquire and operate the underlying assets of the partnership and , to the extent available , would receive the bulk of cash distributions ...
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