Legal and Financial Aspects of Land Development: The Landowner as Developer

50 percent acquisition addition Administering agency advantages assessment assets basis Budget Appendix business entity capital gains treatment cluster Commissioner Community Development corporate form costs deductions defer distribution easement economic equity example exchange existing facilities factor fee transfer financing Flower Mound funds grants Howard County HUD Act income tax installment investment investor Lake Havasu City land development group landowner less-than-fee interests limited partners limited partnership loans loss major Maximum federal share McCulloch Properties ment multiple corporations needs option ordinary income passive income poration Practising Law Institute problem profit program fiscal 1969 property taxes purchase qualify Real Estate restrictive covenants result savings Scope of program sell sewer shareholders supra tax avoidance taxable taxation taxpayer tion town transaction Urban Development Urban Land Institute usury velopment venture Westlake Village