Real Estate Taxation: A Practitioner's Guide |
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Page 81
A Practitioner's Guide David F. Windish. Chapter 3 Financing Real Estate ¶ 300 OVERVIEW OF CHAPTER Financing the acquisition of real estate often involves ... REAL ESTATE FINANCING REAL ESTATE OVERVIEW OF CHAPTER 300 MORTGAGE FINANCING 301.
A Practitioner's Guide David F. Windish. Chapter 3 Financing Real Estate ¶ 300 OVERVIEW OF CHAPTER Financing the acquisition of real estate often involves ... REAL ESTATE FINANCING REAL ESTATE OVERVIEW OF CHAPTER 300 MORTGAGE FINANCING 301.
Page 315
... real estate on its books and in every corporate audit report as current assets held primarily for sale to customers in the ordinary course of business . This practice was found not conclusive as to the status of the real estate because ...
... real estate on its books and in every corporate audit report as current assets held primarily for sale to customers in the ordinary course of business . This practice was found not conclusive as to the status of the real estate because ...
Page 538
A Practitioner's Guide David F. Windish. ¶ 1603 Valuation of Real Estate Gifts The first step in determining the charitable contribution deduction for ... Real Estate Taxation Valuation of Real Estate Gifts 1603 Types of Appraisals 1603 1.
A Practitioner's Guide David F. Windish. ¶ 1603 Valuation of Real Estate Gifts The first step in determining the charitable contribution deduction for ... Real Estate Taxation Valuation of Real Estate Gifts 1603 Types of Appraisals 1603 1.
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