Federal Taxation of Real EstateLaw Journal Press, 1985 - 750 pages Federal Taxation of Real Estate offers practical guidance to help you uncover potential problems, apply appropriate remedies, and structure a transaction for maximum tax benefits. It examines fundamental and advanced aspects of deferring taxes and converting ordinary income to capital gain on real estate held for profit. It also looks closely at the tax treatment of personal residential purposes. Topics include: limited liability companies; the passive activity rules; grants of mortgages to unsecured creditors; depreciation and its recapture; like-kind exchanges; wrap-around mortgages; involuntary conversions; sale-leasebacks; tax treatment of loan costs; amortizing start-up costs; capital gain and loss; use of a home for business or rental; the deductibility of state and local taxes on a principal residence; and the exclusion of gain on the sale or exchange of a principal residence. |
Contents
II | xxix |
III | xxxi |
IV | xxxiii |
V | 2-1 |
VI | 2-2 |
VII | 2-10 |
VIII | 2-16 |
IX | 2-20 |
L | 3 |
LI | 10 |
LII | 9-21 |
LIII | 9-34 |
LIV | 9-49 |
LV | 9-54 |
LVI | 9-57 |
LVII | 10-1 |
X | 2-31 |
XI | 2-40 |
XII | 7 |
XIII | 3-1 |
XIV | 3-2 |
XV | 3-3 |
XVI | 3-20 |
XVII | 33 |
XVIII | 39 |
XIX | 41 |
XX | 42 |
XXI | 16 |
XXII | 4-23 |
XXIII | 4-29 |
XXIV | 42 |
XXV | 51 |
XXVI | 52 |
XXVII | 55 |
XXVIII | 57 |
XXIX | 5-6 |
XXX | 5-27 |
XXXI | 6-1 |
XXXII | 6-8 |
XXXIII | 6-11 |
XXXIV | 7-1 |
XXXV | 7-2 |
XXXVI | 12-15 |
XXXVII | 12-23 |
XXXVIII | 12-40 |
XXXIX | 7-41 |
XL | 8-1 |
XLI | 8-2 |
XLII | 8-10 |
XLIII | 3 |
XLIV | 8-29 |
XLV | 8-37 |
XLVI | 8-43 |
XLVII | 45 |
XLVIII | 49 |
XLIX | 1 |
LVIII | 10-2 |
LIX | 10-6 |
LX | 10-19 |
LXI | 10-23 |
LXII | 10-35 |
LXIII | 10-37 |
LXIV | 10-39 |
LXV | 10-41 |
LXVI | 1 |
LXVII | 11-14 |
LXVIII | 11-15 |
LXIX | 12-1 |
LXXI | 12-9 |
LXXII | 12-12 |
LXXIII | 12-15 |
LXXV | 13-13 |
LXXVI | 13-19 |
LXXVII | 13-25 |
LXXVIII | 13-26 |
LXXIX | 14-7 |
LXXX | 14-13 |
LXXXI | 14-29 |
LXXXII | 14-31 |
LXXXIII | 15-22 |
LXXXIV | 15-24 |
LXXXV | 15-30 |
LXXXVI | 15-33 |
LXXXVIII | 15-34 |
LXXXIX | 16-1 |
XC | 16-15 |
XCI | 16-18 |
XCII | 16-23 |
XCIV | 16-24 |
XCV | 17-22 |
XCVI | 17-36 |
XCVII | 18-5 |
XCVIII | 18-25 |
XCIX | 18-31 |
C | 43 |
Common terms and phrases
2d Cir 9th Cir accompanying text acquired activity adjusted basis allocated alternative minimum tax apply asset building buyer capital gain cash cert Commissioner condemnation corporation cost debt deferred denied depreciation deductions dwelling unit election entitled escrow example exceed expenses fair market value gain or loss held home office improvements indebtedness infra installment method installment obligation Internal Revenue Service investment involuntary conversion itemized deductions land lease lessee lessor liability like-kind exchange limited mortgage loan Ninth Circuit nonrecognition nonrecourse debt option ordinary income owner ownership paid parties partners partnership payment percent period placed in service principal residence prior real estate recapture received recovery rent rental replacement property requirement rules S.Ct sale-leaseback Section 280A seller selling shareholders sold Stat Tax Court tax purposes Tax Reform Act taxable taxpayer tenant-stockholder time-share tion trade or business transaction transfer Treas U.S. Tax Cas