Real Estate Taxation: A Practitioner's Guide |
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Page 17
1 117 Allocation of Costs When only one asset is purchased in a single
transaction , for example a vacant lot , the purchase price plus related acquisition
expenses is the tax basis for the asset as discussed above . Most real estate
purchases ...
1 117 Allocation of Costs When only one asset is purchased in a single
transaction , for example a vacant lot , the purchase price plus related acquisition
expenses is the tax basis for the asset as discussed above . Most real estate
purchases ...
Page 132
1 349 Lease with Option as Conditional Sales Contract In any lease with an
option to purchase , there is the danger that the IRS may view the transaction as
a sales contract and the lease as a mere financing device in which the parties are
...
1 349 Lease with Option as Conditional Sales Contract In any lease with an
option to purchase , there is the danger that the IRS may view the transaction as
a sales contract and the lease as a mere financing device in which the parties are
...
Page 187
38 Purchase of Fee If a lessee constructed a building or other improvement on
leased property and placed that building or improvement in service before 1987 ,
the lessee is entitled to amortize the cost over the lease term , if the lease term is
...
38 Purchase of Fee If a lessee constructed a building or other improvement on
leased property and placed that building or improvement in service before 1987 ,
the lessee is entitled to amortize the cost over the lease term , if the lease term is
...
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Contents
THE ACQUISITION TRANSACTION | 5 |
FORM OF OWNERSHIP | 39 |
FINANCING REAL ESTATE | 81 |
Copyright | |
32 other sections not shown
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Common terms and phrases
acquired acquisition activity actually additional adjusted basis allocated allowed amount apply assets basis benefit building capital cash CCH Dec Code Sec considered construction contract corporation cost course Court debt deduction depreciation determined discussed election entity Example excess exchange expenditures expenses fair market value financing gain gift held holding housing improvements income incurred individual installment interest investment land lease less lessee lessor liability limited loan loss lots method months mortgage obligation operation ordinary owner ownership paid parties partnership passive activity payments percent period placed in service portion principal purchase qualified real estate real property realized received recovery reduced rehabilitation remaining rent rental replacement residence result rules seller selling separate shareholders sold T.C. Memo taxable taxpayer tenant term tion transaction transfer treated trust unit USTC
Bibliographic information
| Title | Real Estate Taxation: A Practitioner's Guide |
| Author | David F. Windish |
| Publisher | Commerce Clearing House, 1991 |
| Original from | Harvard University |
| Digitized | 14 Mar 2005 |
| Length | 687 pages |
| Export Citation | BiBTeX EndNote RefMan |