Real Estate Syndications: ALI-ABA Course of Study Materials, Volume 2American Law Institute-American Bar Association Committee on Continuing Professional Education, 1985 - Real estate investment |
Contents
SECTION OF TAXATION | 503 |
Revenue Code in Effect for 1985 and Later Years | 551 |
An Outline of the | 677 |
10 other sections not shown
Common terms and phrases
adjusted basis aggregate allocation amended amount apply assets capital account capital gains cash Code Comm'r contributions corporation debt December 31 deduction depreciation determining distributions election escrow exemption expenses fair market value filed financing income tax incurred Internal Revenue Service investor issue lawyer lease limited partner limited partnership loan loss Memorandum minimum investment unit mortgage nonrecourse nonrecourse debt obligation offering materials opinion ordinary income participating Partnership Agreement partnership interest payment penalty percent period principal prior law Private Placement Memorandum projected income investment Proposed Regulations purchase purposes pursuant qualified real estate real property reasonable received register the tax Regulation D rehabilitation representations respect rules securities seller Selling Agent service person shareholders tax benefits Tax Court tax credit tax liability Tax Reform tax shelter organizer tax shelter ratio tax shelter registration taxpayer tion trade or business transactions transfer Treasury treated