Real Estate Taxation: A Practitioner's Guide |
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Page 255
... rehabilitation of a qualified rehabilitated build- ing.68 ¶ 823.1 Substantial Rehabilitation Test Rehabilitation expenditures do not qualify for the credit unless the building is " substantially rehabilitated . " A building is ...
... rehabilitation of a qualified rehabilitated build- ing.68 ¶ 823.1 Substantial Rehabilitation Test Rehabilitation expenditures do not qualify for the credit unless the building is " substantially rehabilitated . " A building is ...
Page 256
... rehabilitation expenditures were placed in service as the expenditures were incurred , but the Taxpayer would have $ 148,000 of qualified rehabilitation expenditures for 1990 and $ 20,000 for 1991 . ¶ 823.2 Expenditures Incurred by ...
... rehabilitation expenditures were placed in service as the expenditures were incurred , but the Taxpayer would have $ 148,000 of qualified rehabilitation expenditures for 1990 and $ 20,000 for 1991 . ¶ 823.2 Expenditures Incurred by ...
Page 259
... rehabilitation is completed . See the discus- sion of investment credit considerations in connection with leasehold improvements and additions at ¶ 621 . 6 . Rehabilitation expenditures attributable to a building or por- tion of a ...
... rehabilitation is completed . See the discus- sion of investment credit considerations in connection with leasehold improvements and additions at ¶ 621 . 6 . Rehabilitation expenditures attributable to a building or por- tion of a ...
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