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Federal Taxation of Real Estate
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Product description
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
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