Federal Taxation of Real Estate
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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.
Table of contents
Acquisition of Real Property
Choice of Ownership Entity
Basis Upon Acquisition
Ownership and Operation of Real Property
Disposition of Real Estate
Sale, Loss, or Abandonment of Real Estate
Exchanges of Real Property
Basic Rules for Rent
Improvements on Leased Property
Acquisition and Disposition of Lease or Property Subject to Lease
Deductions and Credits
Special Types of Commonly Held Property
Business and Rental Use
Gain on Sale
Table of Cases