Real Estate Taxation: A Practitioner's Guide |
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Page 363
... loss may be deducted at that time.95 These rules require that disallowed passive activity losses be allocated among activities . 1147.1 Allocation of Disallowed Loss If any portion of a taxpayer's passive activity loss is disallowed for ...
... loss may be deducted at that time.95 These rules require that disallowed passive activity losses be allocated among activities . 1147.1 Allocation of Disallowed Loss If any portion of a taxpayer's passive activity loss is disallowed for ...
Page 578
... loss on a separate return , neither spouse may deduct the entire loss on a separate return , and each must reduce his or her loss by $ 100.57 ¶ 1713.2 Adjusted Gross Income Limitation A taxpayer may deduct a casualty loss to nonbusiness ...
... loss on a separate return , neither spouse may deduct the entire loss on a separate return , and each must reduce his or her loss by $ 100.57 ¶ 1713.2 Adjusted Gross Income Limitation A taxpayer may deduct a casualty loss to nonbusiness ...
Page 582
A Practitioner's Guide David F. Windish. Total casualty loss : 1. Total loss ( watch + car ) 2. Less : $ 100 reduction . 3. Loss after $ 100 rule . 4. Less : 10 % of adjusted gross income 5. Casualty loss deduction .. ¶ 1715.3 Loss to ...
A Practitioner's Guide David F. Windish. Total casualty loss : 1. Total loss ( watch + car ) 2. Less : $ 100 reduction . 3. Loss after $ 100 rule . 4. Less : 10 % of adjusted gross income 5. Casualty loss deduction .. ¶ 1715.3 Loss to ...
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