Real Estate Techniques After Tax ReformAlan S. Rosenberg |
Common terms and phrases
Act provides Act Section actively participates alternative minimum tax amount assets at-risk basis branch tax capital account capital gain cash flow ceiling rule Code Section Conference Report contributed property corporate general partner corporation's December 31 deduction deferred gain depreciation distribution dividends Effective date effectively connected election entity Federal foreign corporation income tax interest expense investment investor liability limited partners limited partnership interest low-income housing master limited partnership minimum tax MLP's Mortgage Loan NASDAQ offset operating ordinary income Otey passive activity passive income passive losses percent personal property placed in service portfolio income Proc property placed qualified nonrecourse financing real estate partnerships real property regulations rehabilitation REIT REIT's REMIC rental real estate residence roll-out share shareholders suspended losses tax purposes Tax Reform Act tax shelter tax treaty Tax-Exempt taxable income taxable years beginning taxpayer tion Total transfer Treas treated U.S. business ULPA