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Federal Taxes Affecting Real Estate

Fully explains and illustrates the most important federal tax principles applicable to real estate transactions.
Publisher: Matthew Bender
Frequency: (2 issues)
Print Book :2 volume, looseleaf, updated twice per year
$858.00
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In Stock
ISBN: 9780820512853
Publisher: Matthew Bender
Frequency: (2 issues)
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Here's true one-stop shopping! Volume 1 provides you with 21 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 2 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

Twenty-one chapters cover:
- Acquisition and development of real estate
- Operating and leasing property
- Depreciation and tax credits
- Installment sales
- 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
- P.A.L. and at-risk rules
- Ownership of property through corporations, partnerships and LLCs
- REITs, REMICs, condos and co-ops, FASITs
- Foreign investment in U.S. real estate
- Estate planning issues
- Valuation of real property interests

Volume 2

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

First published in 1978.

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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 Depreciation of Real Estate by Sale, Abandonment, Condemnation and Casualty

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 Subdivisions and Tract Development

Chapter 12 Mortgages in Real Estate Transactions

Chapter 13 Limitations on Losses From Real Estate

Chapter 14 Partnerships and Limited Liability Companies

Chapter 15 Corporate Ownership of Real Estate

Chapter 16 Special Forms of Holding Real Estate

Chapter 17 Foreign Investment in U.S. Real Estate



Volume 2

Chapter 18 Estate Planning for Real Estate

Chapter 19 Financing Commercial Real Estate Transactions

Chapter 20 Valuation of Real Property

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