Tax Aspects of Real Estate Transactions |
Contents
INTRODUCTION | 1 |
How Many Corporations? | 9 |
How Many Individuals? | 15 |
Copyright | |
34 other sections not shown
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Common terms and phrases
20 percent acquired acquisition adjusted basis allocated allowed apartment house bad debt building capital asset capital gains tax capital loss cash casualty Chapter collapsible corporation Commissioner computation corporation's cost dealer deductible depreciation determining distribution dividends earnings and profits elect erty estate tax EXAMPLE exceeds excess extent fair market value foreclosure funds gain or loss gain recognized gift tax I.R.C. section I.T. Regs included income tax individual interest Internal Revenue Service investment involuntary conversion land lease less lessee lessor liability loan long-term capital gain method mortgage mortgagor nonrecognition operating loss ordinary gross income ordinary income owner ownership paid partnership payment personal holding company prop property held purchase real estate real property reduced rent rental residence result seller selling price shareholders sold stockholders supra tax purposes tax-free exchange tax-free liquidation taxable income taxpayer tenant tion trade or business transaction transfer transferor trust