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FEDERAL INCOME TAX AND REAL ESTATE DECISIONS
TAXABLE SALES AND EXCHANGES
NONTAXABLE EXCHANGES AND INVOLUNTARY
1 other sections not shown
50 per cent acquired adjusted basis adjusted sales price allocation allowed amount realized assume building buyer capital asset capital loss capital-gain cash chapter considered corporation cost dealer December 31 depreciable property depreciation deduction depreciation recapture determining discussed distribution dividends election estate investment trust estate taxes example excess fair market value gain or loss gift gift tax gross income included income tax interest Internal Revenue Internal Revenue Service investor involuntary conversion itemized deductions January land lease less lessee lessor liability limited partnership liquidation long-term capital gain ment mortgage Note old residence option ordinary income owner paid payments PHC income postponed production of income property held purchase real estate real estate investment real property recognized gain rent rental replacement requirements result sale or exchange salvage value selling price shareholders shares sold special rule tax purposes tax rates tax-free taxable income taxpayer tenant trade or business transfer