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INTRODUCTION Chapter Sections 1 Tax Benefits in Ownership of Real Estate 130
Investment in Real Estate VisAVis Investments in the Stock Market
Calculation of Taxes and Miscellaneous Rules
347 other sections not shown
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1976 Tax Reform 5th Cir acquired adjusted basis allocation allowed alternative minimum tax amount apply assets benefits capital gain cash certiorari Chapter Code Commissioner concept condominium corporation cost Court held debt December 31 deduction depreciation determined discussed disposition distribution election ERTA estate tax expenses fair market value gain or loss gift tax gross income holding period infra installment sale investment credit investment tax credit involved issue itemized deductions land lease lessee lessor liability limited loan ment minimum tax mortgage noted ordinary income partner partnership interest payment position Prior to DRA provides purchase purposes qualified question real estate real property recapture received regard rental requirements result Rev.Rul rules S.Ct sale or exchange Section seller Service shareholder Subchapter supra T.C.Memo Tax Court Tax Reform Act tax shelter taxable income Taxation taxpayer TEFRA tenant tion trade or business transaction transfer Treas.Reg treated treatment USTC