Real Estate Taxation: A Practitioner's Guide |
From inside the book
Results 1-3 of 81
Page 469
... seller to the buyer . An exception to this rule applies , however , when the seller does not receive the full purchase price in the year of sale ... SELLER-FINANCED SALES SELLER-FINANCED SALES OVERVIEW OF CHAPTER 1400 INSTALLMENT SALES 1401.
... seller to the buyer . An exception to this rule applies , however , when the seller does not receive the full purchase price in the year of sale ... SELLER-FINANCED SALES SELLER-FINANCED SALES OVERVIEW OF CHAPTER 1400 INSTALLMENT SALES 1401.
Page 470
... seller and the buyer . The seller is able to pay the tax from the sale proceeds and may retain a larger portion of the buyer's down payment for reinvestment or other purposes . Tax savings to the seller also may result if the gain from ...
... seller and the buyer . The seller is able to pay the tax from the sale proceeds and may retain a larger portion of the buyer's down payment for reinvestment or other purposes . Tax savings to the seller also may result if the gain from ...
Page 473
... seller's security interest and the payment schedule was the only restriction on the seller's right to receive the total sales proceeds.17 On the other hand , if an escrow arrangement imposes a substantial restriction on the seller's ...
... seller's security interest and the payment schedule was the only restriction on the seller's right to receive the total sales proceeds.17 On the other hand , if an escrow arrangement imposes a substantial restriction on the seller's ...
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