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Lexis Nexis Federal Taxation of Real Estate
By Allan J. Samansky and James Charles Smith
Publisher:
ALM
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Product description
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.
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
