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How Real Estate Is Taxed
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Real Estate Income and Deductions
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2d Cir 5th Cir acquired adjusted basis allowed alternative minimum tax amortization apply asset building capital loss cash cert Chapter collapsible corporation Commis Commissioner computed Corp corporation's cost dealer decedent decedent's December 31 distribution dividend election erty estate tax example exceed excess expenses extent fair market value full discussion gain or loss gross estate gross income held includable income tax individual interest itemized deductions land lease liability liquidation loan long-term capital gain ment method mortgage offset operating loss ordinary income owner ownership paid partnership payment percent period personal holding company placed in service prop property's purchase qualify real estate real property received recognized recovery rehabilitation rent rental residence result rules seller sells shareholders short-term capital sioner sold stockholders straight-line Subchapter Supp supra note T.C. Memo tax-free exchange taxable income taxpayer tenant tion trade or business transaction transfer treated trust United