Real Estate Taxation: A Practitioner's Guide |
From inside the book
Results 1-3 of 82
Page 48
... separate income and deductions and community income and deductions has little significance . The distinc- tion becomes important when husband and wife file separate returns . It is the date of acquisition that controls the status of ...
... separate income and deductions and community income and deductions has little significance . The distinc- tion becomes important when husband and wife file separate returns . It is the date of acquisition that controls the status of ...
Page 342
... separate undertakings . Alternatively , the Taxpayer could treat two of those units as an undertaking and the remaining unit as a separate undertaking , or could treat units A , B , and C as a single undertaking . The Taxpayer may treat ...
... separate undertakings . Alternatively , the Taxpayer could treat two of those units as an undertaking and the remaining unit as a separate undertaking , or could treat units A , B , and C as a single undertaking . The Taxpayer may treat ...
Page 578
... separate return , neither spouse may deduct the entire loss on a separate return , and each must reduce his or her loss by $ 100.57 ΒΆ 1713.2 Adjusted Gross Income Limitation A taxpayer may deduct a casualty loss to nonbusiness property ...
... separate return , neither spouse may deduct the entire loss on a separate return , and each must reduce his or her loss by $ 100.57 ΒΆ 1713.2 Adjusted Gross Income Limitation A taxpayer may deduct a casualty loss to nonbusiness property ...
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