Real Estate Taxation: A Practitioner's Guide |
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Page 83
... loan . If prepayment of the unpaid balance of a loan is made in full at any time , any unamortized costs of obtaining the loan are deductible at that time . The same rule applies whenever the property is sold or disposed of before the ...
... loan . If prepayment of the unpaid balance of a loan is made in full at any time , any unamortized costs of obtaining the loan are deductible at that time . The same rule applies whenever the property is sold or disposed of before the ...
Page 110
... loans , compensation loans , and shareholder - corporation loans are considered in more detail below . Keep in mind that the rules of Code Sec . 7872 for interest - free and below - market rate loans generally do not apply to any loan ...
... loans , compensation loans , and shareholder - corporation loans are considered in more detail below . Keep in mind that the rules of Code Sec . 7872 for interest - free and below - market rate loans generally do not apply to any loan ...
Page 111
... loans between individuals : 1. The rules do not apply to gift loans of $ 10,000 or less , as long as the loan is not used directly or indirectly to purchase or carry income producing assets.93 2. If gift loans between the parties do not ...
... loans between individuals : 1. The rules do not apply to gift loans of $ 10,000 or less , as long as the loan is not used directly or indirectly to purchase or carry income producing assets.93 2. If gift loans between the parties do not ...
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