Real Estate Taxation: A Practitioner's Guide |
From inside the book
Results 1-3 of 74
Page 43
... principal ; 2. Whether the principal is bound by the alleged corporate agent's acts ; 3 . 4 . Whether the alleged corporate agent transmits money it receives to the principal ; Whether the receipt of income is attributable to assets or ...
... principal ; 2. Whether the principal is bound by the alleged corporate agent's acts ; 3 . 4 . Whether the alleged corporate agent transmits money it receives to the principal ; Whether the receipt of income is attributable to assets or ...
Page 604
... Principal Residence A taxpayer who uses a dwelling unit as a principal residence before or after renting it , or trying to rent it , may not have to count the days the dwelling is used as the principal residence as days of personal use ...
... Principal Residence A taxpayer who uses a dwelling unit as a principal residence before or after renting it , or trying to rent it , may not have to count the days the dwelling is used as the principal residence as days of personal use ...
Page 631
... principal residence , must be acquired within two years of the sale of the old residence.9 ¶ 2009.1 Sale of Principal Residence Gain on the sale of a taxpayer's old residence is recognized unless the new home replaces the old as the ...
... principal residence , must be acquired within two years of the sale of the old residence.9 ¶ 2009.1 Sale of Principal Residence Gain on the sale of a taxpayer's old residence is recognized unless the new home replaces the old as 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