Real Estate Taxation: A Practitioner's Guide |
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Page 140
... rent is periodic cash payments , but rent may also be paid in property or services . When rent is paid in this manner , the amount of rent is measured by the value of the property or services . Other arrangements also may govern the payment ...
... rent is periodic cash payments , but rent may also be paid in property or services . When rent is paid in this manner , the amount of rent is measured by the value of the property or services . Other arrangements also may govern the payment ...
Page 149
... Rents If a lease calls for graduated rents that increase over time , there is no question of advance rents . Generally , the deduction for rent would follow the usual rules , that is , a deduction would be allowed for the increasing rents ...
... Rents If a lease calls for graduated rents that increase over time , there is no question of advance rents . Generally , the deduction for rent would follow the usual rules , that is , a deduction would be allowed for the increasing rents ...
Page 604
... rental expenses applies.4 44 If a taxpayer rents or tries to rent a dwelling unit at a fair rental for 12 or more consecutive months , the taxpayer need not count as personal use the days the dwelling is used as the taxpayer's principal ...
... rental expenses applies.4 44 If a taxpayer rents or tries to rent a dwelling unit at a fair rental for 12 or more consecutive months , the taxpayer need not count as personal use the days the dwelling is used as the taxpayer's principal ...
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