Real Estate Taxation: A Practitioner's Guide |
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Page 139
... payments . The most common of these payments , of course , are the periodic cash payments of rent . But rent can take many forms and guises . Other payments also may pass between landlord and tenant . For the landlord , the primary ...
... payments . The most common of these payments , of course , are the periodic cash payments of rent . But rent can take many forms and guises . Other payments also may pass between landlord and tenant . For the landlord , the primary ...
Page 169
... payment for damages to the lessor's property and payments to the lessor in exchange for the lessor's relieving the lessee of an obligation to remove additions to the leased property added by the lessee and to restore the property to the ...
... payment for damages to the lessor's property and payments to the lessor in exchange for the lessor's relieving the lessee of an obligation to remove additions to the leased property added by the lessee and to restore the property to the ...
Page 234
A Practitioner's Guide David F. Windish. While guaranteed payments must be " determined without regard to the income of the partnership , " the IRS has ruled that guaranteed payments may include payments for services determined by ...
A Practitioner's Guide David F. Windish. While guaranteed payments must be " determined without regard to the income of the partnership , " the IRS has ruled that guaranteed payments may include payments for services determined by ...
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