Lexis Nexis Federal Taxes Affecting Real Estate
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Product description
Here's true one-stop shopping! Volumes 1 and 2 provide 30 chapters examining all of the Federal tax ramifications of real estate transactions, replete with dozens of hypothetical examples, tax planning tips, caveats and more. Volume 3 contains over 100 legal forms and agreements for use in handling all types of real estate transactions, along with 13 practice checklists. Perfect not only for tax practitioners, but for everyone else involved in the real estate industry: lawyers, developers, brokers, management companies, lenders, etc.
Volume 1
Thirty chapters cover:
- Acquisition and development of real estate
- Operating and leasing property
- Depreciation and tax credits
- Installment sales
- Sale-Leasebacks
- Dispositions by involuntary conversion, abandonment, condemnation and casualty
- Like-kind exchanges
- Personal residences (including home office and vacation homes)
- Dealer vs. investor status
- Subdivision and tract development
- Financing commercial real estate transactions
- At-risk rules
- Ownership of property through corporations, partnerships and LLCs
Volume 2
- Ownership of property through corporations, partnerships and LLCs
- REITs, REMICs, condos and co-ops, FASITs
- Financing commercial real estate transactions
- Foreign investment in U.S. real estate
- Estate planning issues
- Valuation of real property interests
- Activities not engaged in for profit
- Accounting methods
- Alternative minimum tax
- Professional responsibilities and practice before the IRS
- IRS Enforcement and guidance
Volume 3
Thirteen practice checklists provide step-by-step guidance on how to: draft deeds, sales contracts, leases, mortgage documents; handle a closing; represent a broker that is leasing or selling units in a development; conduct an environmental site assessment; question a seller or landlord about the environmental condition of the property, and much more!
You'll also get over 100 legal forms and agreements for use in: (a) sales and exchanges; (b) creating and operating real estate entities, like partnerships and LLCs; (c) leasing; (d) environmental concerns in real estate transactions; and (e) development and subdivision.
Also includes subject matter index, tables of cases, IRC sections, etc.
eBooks, CDs, downloadable content, and software purchases are noncancelable, nonrefundable and nonreturnable. Click here for more information about LexisNexis eBooks. The eBook versions of this title may feature links to Lexis+® for further legal research options. A valid subscription to Lexis+® is required to access this content.
Table of contents
Volume 1
Chapter 1 Tax Advantages and Problem Areas in Real Estate
Chapter 2 Acquisition of Real Estate
Chapter 3 Development of Real Estate
Chapter 4 Operating and Leasing Real Estate
Chapter 5 Depreciation and Credits on Real Estate
Chapter 6 Dispositions of Real Estate by Sale, Abandonment, Condemnation and Casualty
Chapter 6A Sale-Leasebacks
Chapter 7 Installment Sales
Chapter 8 Tax-Deferred Like-Kind Exchanges
Chapter 8A Involuntary Conversion of Real Estate
Chapter 9 Personal Residences
Chapter 10 Dealer Versus Investor Status
Chapter 11 Subdivision and Tract Development
Chapter 12 Mortgages in Real Estate Transactions
Chapter 13 Limitations on Losses From Real Estate
Chapter 13A At-Risk Rules for Real Estate
Chapter 14 Partnerships and Limited Liability Companies
Volume 2
Chapter 15 Corporate Ownership of Real Estate
Chapter 16 Special Forms of Holding Real Estate
Chapter 16A Real Estate Mortgage Investment Conduits (REMICs)
Chapter 17 Foreign Investment in U.S. Real Estate
Chapter 17A [Reserved]
Chapter 18 Estate Planning for Real Estate
Chapter 19 Financing Commercial Real Estate Transactions
Chapter 20 Valuation of Real Property
Chapter 21 Transactions with Tax-Exempt Entities
Chapter 22 Activities Not Engaged in for Profit
Chapter 23 Accounting Methods
Chapter 24 Alternative Minimum Tax
Chapter 25 Professional Responsibilities and Practice Before the IRS
Chapter 26 Navigating IRS Enforcement and Related Guidance
Index
Table of Statutes
Table of Cases
Checklists
Forms
Appendix A Real Estate Entities
Appendix B Real Estate Sales & Exchanges
Appendix C Real Estate Leases
Appendix D Environmental Considerations in Real Estate Transactions
Appendix E Real Estate Development & Subdivisions
Volume 3
Checklists/Forms
