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Federal Taxation of Real Estate

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ALM Product :BOOK
ISBN: 9781588520296
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Federal Taxation of Real Estate offers practical guidance to help you uncover potential problems, apply appropriate remedies, and structure a transaction for maximum tax benefits. It examines fundamental and advanced aspects of deferring taxes and converting ordinary income to capital gain on real estate held for profit. It also looks closely at the tax treatment of property held for personal purposes.

Topics include: limited liability companies; the passive activity rules; grants of mortgages to unsecured creditors; depreciation and its recapture; like-kind exchanges; wrap-around mortgages; involuntary conversions; sale-leasebacks; tax treatment of loan costs; amortizing start-up costs; capital gain and loss; use of a home for business or rental; the deductibility of state and local taxes on a principal residence; and the exclusion of gain on the sale or exchange of a principal residence.

Authors / Contributors

Table of Contents

PART I

Introduction


CHAPTER 1

Overview

PART II

Acquisition of Real Property


CHAPTER 2

Choice of Ownership Entity

CHAPTER 3

Basis Upon Acquisition

PART III

Ownership and Operation of Real Property


CHAPTER 4

Expenses

CHAPTER 5

Depreciation

CHAPTER 6

Tax Credits

PART IV

Disposition of Real Estate


CHAPTER 7

Sale, Loss, or Abandonment of Real Estate

CHAPTER 8

Installment Sales

CHAPTER 9

Exchanges of Real Property

CHAPTER 10

Involuntary Conversions

PART V

Leases


CHAPTER 11

Basic Rules for Rent

CHAPTER 12

Improvements on Leased Property

CHAPTER 13

Acquisition and Disposition of Lease or Property Subject to Lease

CHAPTER 14

Sale-Leasebacks

PART VI

Owner-Occupied Housing


CHAPTER 15

Deductions and Credits

CHAPTER 16

Special Types of Commonly Held Property

CHAPTER 17

Business and Rental Use

CHAPTER 18

Gain on Sale

Table of Cases

Index