Real Estate Taxation: A Practitioner's Guide |
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Page 206
... Method Taxpayers must compute taxable income using a method of accounting that clearly reflects income.27 The two most commonly used methods of accounting are the cash receipts and disbursements method and the accrual method . Other methods ...
... Method Taxpayers must compute taxable income using a method of accounting that clearly reflects income.27 The two most commonly used methods of accounting are the cash receipts and disbursements method and the accrual method . Other methods ...
Page 303
... method . Used residential property may be depreciated using the 125 percent declining - balance method . ΒΆ933.1 Depreciation Methods Straight - line depreciation is simply the amount calculated by dividing the basis of property ( less ...
... method . Used residential property may be depreciated using the 125 percent declining - balance method . ΒΆ933.1 Depreciation Methods Straight - line depreciation is simply the amount calculated by dividing the basis of property ( less ...
Page 540
... method often used to separate land and building value is the building residual method . The building residual method is considered the most helpful of the several methods of determining a capitalization rate because it uses land , which ...
... method often used to separate land and building value is the building residual method . The building residual method is considered the most helpful of the several methods of determining a capitalization rate because it uses land , which ...
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