Tax Reform and Real Estate
Title | Tax Reform and Real Estate PDF eBook |
Author | James R. Follain |
Publisher | University Press of America |
Pages | 268 |
Release | 1986 |
Genre | Real estate investment |
ISBN |
General Tax Reform: Tax treatment of real estate
Title | General Tax Reform: Tax treatment of real estate PDF eBook |
Author | United States. Congress. House. Committee on Ways and Means |
Publisher | |
Pages | 120 |
Release | 1973 |
Genre | Taxation |
ISBN |
Managing Real Estate Taxes
Title | Managing Real Estate Taxes PDF eBook |
Author | Jerry T. Ferguson |
Publisher | Praeger |
Pages | 208 |
Release | 1986-03-26 |
Genre | Business & Economics |
ISBN |
This convenient reference tool is designed for real estate investors who wish to maximize their tax benefits through a better understanding of real estate law. Ferguson and Spede thoroughly analyze and explain real estate tax laws, as well as the problems and advantages of purchasing, owning, and selling real estate. Specifically explained and illustrated are such issues as calculating excess investment and interest, installment selling, alternative minimum tax, investment credits, recapture of tax credits, trading properties, leases with options to buy, and the establishment of new bases for trade. In addition, the authors emphasize many of the tax traps and pitfalls encountered by investors, including accelerated depreciation, amortization of expenses, and tax write-offs. Also considered are related topics such as personal property taxes, special tax problems, the rehabilitation of historic and older commercial properties, low income housing, rental cooperatives, condominium units, and home ownership taxation. Finally, there is a discussion of tax reform, including the changes brought about by the Deficit Reduction Act of 1984, as well as the possible effects of the flat tax rate proposed by the Treasury Department in January of 1985. The volume is completely cross-referenced, and includes chapter summaries, case histories, and a glossary, as well as numerous tables and illustrations.
Real Estate Owners and the Personal Property Tax
Title | Real Estate Owners and the Personal Property Tax PDF eBook |
Author | New York Tax Reform Association |
Publisher | |
Pages | 1 |
Release | 1910 |
Genre | New York (N.Y.) |
ISBN |
The Impacts of Tax Reform on Real Estate Investment in California
Title | The Impacts of Tax Reform on Real Estate Investment in California PDF eBook |
Author | |
Publisher | |
Pages | 162 |
Release | 1991 |
Genre | Income tax |
ISBN |
Understanding the Real Estate Provisions of the Tax Reform
Title | Understanding the Real Estate Provisions of the Tax Reform PDF eBook |
Author | James R. Follain |
Publisher | |
Pages | 36 |
Release | 1987 |
Genre | Capital gains tax |
ISBN |
Capital investment tax provisions have been changed numerous times in the last decade, with depreciation tax lives shortened in 1981 and lengthened ever since and capital gains taxation reduced in 1978 and 1981 and now increased. The first part of this paper analyzes these changes and attributes a large part of them, including the 1986 Tax Act, to changes in inflation: tax depreciation schedules and capital gains taxation that look reasonable when the tax depreciation base is being eroded at ten percent a year and an overwhelming share of capital gains is pure inflation take on a different appearance when inflation is only four percent. The remainder of the paper critiques the typical project model used to compute impacts of tax changes on real estate and report simulation results using a modified model.
Tax Reform, 1969
Title | Tax Reform, 1969 PDF eBook |
Author | United States. Congress. House. Committee on Ways and Means |
Publisher | |
Pages | 506 |
Release | 1969 |
Genre | Depreciation allowances |
ISBN |
Considers Treasury Dept proposal to eliminate accelerated depreciation of real estate and tax as straight income proceeds from sales above depreciated amount.