Real estate syndications: ALI-ABA course of study materials, Volume 2
American Bar Association. Section of Taxation, American Law Institute-American Bar Association Committee on Continuing Professional Education
American Law Institute-American Bar Association Committee on Continuing Professional Education, 1986 - Business & Economics
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aggregate allocation amended amount apply assets basis beneﬁts broker-dealer capital account capital gains cash Circular 230 Comm'r corporation Dealer/Manager deductions depreciation determining entity Escrow exemption fair market value filed ﬁrst FPAA Internal Revenue Code Internal Revenue Service investor lawyer limited partners limited partnership loan loss Memorandum minimum investment unit nonrecourse nonrecourse debt obligation offered for sale offering materials ordinary income participating partnership agreement partnership interest payment penalty percent principal Private Placement Memorandum proﬁts interest projected income investment Proposed Regulations purchase purposes pursuant real estate real property receipt received register the tax representations respect rules Section 351 Section 83 securities seller Selling Agent service person shelter registration number substantial authority supra note tax benefits tax liability tax shelter organizer tax shelter ratio tax shelter registration tax-exempt taxable taxpayer tion transactions transfer ULPA