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Dispositions of Real Property
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adjusted basis adjusted tax basis affd amortized amount realized apply Bull buyer capital account balances capital gain capital loss cash CCH TCM chargeback Commissioner 9th Cir computing contributed property corporation cost basis Court held deficit restoration depreciation determined distribution election excess expenses fair market value Final Regulations gain or loss gross income holding period improvements indebtedness installment obligation installment sale Internal Revenue Service investment J.C. Penney landlord lease liability limited partners limited partnership liquidation loan minimum gain mortgage nonrecourse debt option ordinarily ordinary income ownership paid partnership agreement payment percent profit property acquired provides purchase price qualified real property recapture received recovery property rent rental Rev Rul rules of IRC sale or exchange seller selling shareholder sold special allocation spouse substantial economic effect Tax Court tax purposes Tax Reform Act taxable income taxpayer tenant termination tion trade or business transaction transfer treated trust