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CHAPTER IIIREAL ESTATE INCOME
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acquired acquisition adjusted basis allocated allowed apply bad debt building capital asset capital gains tax capital loss cash casualty Chapter collapsible corporation Commissioner computation corporation's cost dealer deduction depreciation determining distribution dividends earnings and profits elect erty estate tax EXAMPLE exceeds excess extent fair market value gain or loss gain recognized gift tax gross income I.R.C. section I.T. Regs included income tax individual interest Internal Revenue Internal Revenue Service investment involuntary conversion land lease less lessee lessor liability long-term capital gain method mortgage mortgagor offset operating loss option ordinary income ordinary loss owner ownership paid partnership payment percent period personal holding company prop property held purchase real estate real property rent rental residence result rules seller selling price shareholders sold stockholders supra tax purposes tax-free exchange tax-free liquidation taxable income taxpayer tenant tion trade or business transaction transfer treated trust