Real Estate Taxation: A Practitioner's Guide |
From inside the book
Results 1-3 of 76
Page 150
37 If the Tax Code were symmetrical , of course , advance rents would be
includible in income as earned rather than as received , just as payments of
advance rents are deductible for the periods to which they relate rather than as
paid .
37 If the Tax Code were symmetrical , of course , advance rents would be
includible in income as earned rather than as received , just as payments of
advance rents are deductible for the periods to which they relate rather than as
paid .
Page 459
received ) is recognized . The Taxpayer ' s basis for the property received in the
exchange is computed as follows : Basis of property given up . . . . . . . . . . . . . . . . . .
. . . . . . . . . . . $ 150 , 000 Less : Money received . . . . . . . . . . . . . 15 , 000 $ 135 ...
received ) is recognized . The Taxpayer ' s basis for the property received in the
exchange is computed as follows : Basis of property given up . . . . . . . . . . . . . . . . . .
. . . . . . . . . . . $ 150 , 000 Less : Money received . . . . . . . . . . . . . 15 , 000 $ 135 ...
Page 486
Like - kind property received in the trade is not considered a payment on the
installment obligation . 56 Accordingly , in reporting the gain on the exchange
under the installment method when an installment obligation is received in
addition to ...
Like - kind property received in the trade is not considered a payment on the
installment obligation . 56 Accordingly , in reporting the gain on the exchange
under the installment method when an installment obligation is received in
addition to ...
What people are saying - Write a review
We haven't found any reviews in the usual places.
Contents
THE ACQUISITION TRANSACTION | 5 |
413 | 23 |
FORM OF OWNERSHIP | 39 |
Copyright | |
36 other sections not shown
Other editions - View all
Common terms and phrases
acquired acquisition activity actually additional adjusted basis agreement allocated allowed amount apply assets basis benefit borrower building capital cash CCH Dec Code Sec considered construction contract contribution corporation cost Court debt deduction depreciation determined discussed election entity Example excess exchange expenditures expenses fair market value financing gain gift gross held improvements income incurred individual installment interest investment land lease less lessee lessor liability limited loan loss method months mortgage obligation operation ordinary owner paid parties partnership passive activity payments percent period placed portion principal proceeds purchase qualified real estate real property realized received reduced remaining rent rental replacement residence result rules seller selling separate shareholders taxable taxpayer tenant term tion trade or business 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 |