Practical Guide to Real Estate Taxation 2017 - Softcover

Windish, David F.

Softcover

ISBN 10: 0808045393 ISBN 13: 9780808045397

Publisher: Cch Inc, 2016

Synopsis

Practical Guide to Real Estate Taxation is CCH's highly successful practical guide to the federal tax consequences of real estate owner, operations and activities. This updated Seventh Edition is the most accessible and affordable reference available for all tax, real estate and investment professionals who need to know the tax ramifications and underpinnings of real estate investment. Recent regulations, tax rates and rulings are reflected throughout, along with other developments impacting the taxation of real estate. Practical Guide to Real Estate Taxation begins by yzing the tax basis of real estate and then offers a comprehensive discussion of the forms of owner with comparative benefits and pitfalls of the differing types. Mortgages, at-risk rules, interest and other financial issues are thoroughly covered. Activities involved once owner is established are then discussed, including rental/leasing arrangements, tenant's rent deduction, landlord's income, lease acquisition and cancellation, leasehold improvements, and investment credit considerations. The book thoroughly examines the actual operation of real estate, including coverage of operating expenses and taxes, mixed-use residences, startup expenses and real estate taxes, plus guidance on additions and improvements, depreciation, development and related issues. An indepth focus on pive activity loss rules is included, as well as a separate section yzing homeowner issues. Finally, the disposition of real estate is covered, along with a special discussion dealing with securitized real estate investments.

Edition details

• Publisher: Cch Inc
• Publication date: 2016
• Language: English
• ISBN 10: 0808045393
• ISBN 13: 9780808045397
• Binding: Paperback
• Number of pages: 714