Real Estate Taxation: A Practitioner's Guide |
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Page 39
... ownership does not arise , except , in the case of spouses , as to whether title should be in one spouse or they should own the property jointly . If the ... ownership for ΒΆ 201 39 FORM OF OWNERSHIP FORM OF OWNERSHIP OVERVIEW OF CHAPTER 200.
... ownership does not arise , except , in the case of spouses , as to whether title should be in one spouse or they should own the property jointly . If the ... ownership for ΒΆ 201 39 FORM OF OWNERSHIP FORM OF OWNERSHIP OVERVIEW OF CHAPTER 200.
Page 45
... OWNERSHIP For tax purposes , the owner of real property can be only one of the following : an individual ( proprietorship ) , a partnership , a corporation ... Ownership 45 INDIVIDUAL AND JOINT OWNERSHIP 207 Sole Individual Ownership 211.
... OWNERSHIP For tax purposes , the owner of real property can be only one of the following : an individual ( proprietorship ) , a partnership , a corporation ... Ownership 45 INDIVIDUAL AND JOINT OWNERSHIP 207 Sole Individual Ownership 211.
Page 73
... ownership of the property , the choice is between individual ownership and corporate ownership . Corporate ownership , however , entails additional expense and added complexity . The extra cost and trouble may not be justified by the ...
... ownership of the property , the choice is between individual ownership and corporate ownership . Corporate ownership , however , entails additional expense and added complexity . The extra cost and trouble may not be justified by the ...
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