Federal Taxes Affecting Real Estate
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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.
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
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
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Table of contents
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
Chapter 18 Estate Planning for Real Estate
Chapter 19 Financing Commercial Real Estate Transactions
Chapter 20 Valuation of Real Property
Table of Statutes
Table of Cases
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