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Table of Cases
Table of Statutes
ACQUISITION OF REAL ESTATE
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acquired activity adjusted basis allocation amount apply assets basis borrower broker capital gain cash Code Commissioner of Internal condominium construction lender construction loan contract corporate general partner cost creditors debt deduction default depreciation determining developer distribution entity equity expenses fair market value financing ground lease improvements income tax installment Internal Revenue Code Internal Revenue Service investment L.Rev land leaseback leasehold lessee lessor lien limited partners limited partnership liquidation loss ment mortgage mortgagor nonrecourse Nonrecourse Debt obligation option ordinary income owner paid participation parties partnership agreement partnership interest payment petitioner plaintiff problems Professor of Law profits purchase price quiet title real estate real property rent rental result Rev.Rul rule Section sell seller share shareholders statute substantial supra Tax Court tax purposes taxable taxpayer tenant term tion title insurance trade or business transaction Treas.Reg treated trust ULPA United usury vendee vendor zoning