Real Estate Taxation: A Practitioner's Guide |
From inside the book
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Page 363
... passive activities can be used only to offset income from passive activities . Any loss that cannot be used by a taxpayer because of the passive activity loss rules may be carried over to future years and applied to passive income in ...
... passive activities can be used only to offset income from passive activities . Any loss that cannot be used by a taxpayer because of the passive activity loss rules may be carried over to future years and applied to passive income in ...
Page 364
A Practitioner's Guide David F. Windish. the passive activity deductions attributable to these activities . In this case , the significant participation activities are treated as a single activity that does not have a loss for the ...
A Practitioner's Guide David F. Windish. the passive activity deductions attributable to these activities . In this case , the significant participation activities are treated as a single activity that does not have a loss for the ...
Page 367
A Practitioner's Guide David F. Windish. and transferee of the passive activity are related . In this case , the suspended loss remains suspended until the passive activity is acquired by another person who is not related to the taxpayer ...
A Practitioner's Guide David F. Windish. and transferee of the passive activity are related . In this case , the suspended loss remains suspended until the passive activity is acquired by another person who is not related to the taxpayer ...
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