Real Estate Taxation: A Practitioner's Guide |
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Page 290
... placed in service before 1981. Similarly , ACRS must continue . to be used for most property placed in service after 1980 and before 1987 , even though ACRS was replaced by the general depreciation . system or Modified Accelerated Cost ...
... placed in service before 1981. Similarly , ACRS must continue . to be used for most property placed in service after 1980 and before 1987 , even though ACRS was replaced by the general depreciation . system or Modified Accelerated Cost ...
Page 297
... placed in service . Table 11-15 - Year Real Property ( placed in service after December 31 , 1980 and before March 16 , 1984 ) Low - Income Housing ( placed in service after December 31 , 1980 and before March 16 , 1984 ) ( Straight ...
... placed in service . Table 11-15 - Year Real Property ( placed in service after December 31 , 1980 and before March 16 , 1984 ) Low - Income Housing ( placed in service after December 31 , 1980 and before March 16 , 1984 ) ( Straight ...
Page 298
... ( placed in service after May 8 , 1985 ) ( Straight Line Method Over a 19 - Year Period ) ( Assuming No Mid - Month Convention ) Month Placed in Service Year 1 2 3 5 6 7 8 9 10 11 12 1 5.3 4.8 4.4 3.9 3.5 3.1 2.6 2.2 1.8 1.3 0.9 0.4 2-12 ...
... ( placed in service after May 8 , 1985 ) ( Straight Line Method Over a 19 - Year Period ) ( Assuming No Mid - Month Convention ) Month Placed in Service Year 1 2 3 5 6 7 8 9 10 11 12 1 5.3 4.8 4.4 3.9 3.5 3.1 2.6 2.2 1.8 1.3 0.9 0.4 2-12 ...
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