Download or read book Federal Taxation of Real Estate Investment Trusts 2021 written by James M Lowy and published by . This book was released on 2020-12-30 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: The use of Real Estate Investment Trusts ("REITs") has transformed the ownership and operation of real estate in the United States. There are approximately two hundred exchange-listed REITs, fifty non-listed public REITs and a much larger number of privately-held REITs. Taxation of Real Estate Investment Trusts provides an exhaustive analysis of the complex tax rules that govern the organization and operation of the REIT vehicle, addresses cutting edge structuring techniques and planning ideas, considers the tax treatment of REIT shareholders, including pension trusts, foreign investors and foreign governments, and summarizes the evolution of the REIT rules since their enactment in 1960. In addition to other guidance, the large body of private letter rulings issued by the IRS with respect to REIT issues is described. Because many REITs own property through partnerships in a structure often referred to as an "UPREIT," pertinent partnership tax issues are discussed in detail, including various structuring techniques utilizing partnerships.
Download or read book Federal Taxation of Real Estate Investment Trusts 2020 written by James M Lowy and published by . This book was released on 2019-12-30 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: The use of real estate investment trusts ("REITs") has transformed the ownership and operation of real estate in the United States. There are approximately two hundred exchange-listed REITs, fifty non-listed public REITs and a much larger number of privately-held REITs. Taxation of Real Estate Investment Trusts provides an exhaustive analysis of the complex tax rules that govern the organization and operation of the REIT vehicle, addresses cutting edge structuring techniques and planning ideas, considers the tax treatment of REIT shareholders, including pension trusts, foreign investors and foreign governments, and summarizes the evolution of the REIT rules since their enactment in 1960. In addition to other guidance, the large body of private letter rulings issued by the IRS with respect to REIT issues is described. Because many REITs own property through partnerships in a structure often referred to as an "UPREIT," pertinent partnership tax issues are discussed in detail, including various structuring techniques utilizing partnerships.
Download or read book Federal Taxation of Real Estate Investment Trusts 2019 written by James M. Lowy and published by . This book was released on 2018-12-21 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: The use of real estate investment trusts ("REITs") has transformed the ownership and operation of real estate in the United States. There are approximately two hundred exchange-listed REITs, fifty non-listed public REITs and a much larger number of privately-held REITs. Taxation of Real Estate Investment Trusts provides an exhaustive analysis of the complex tax rules that govern the organization and operation of the REIT vehicle, addresses cutting edge structuring techniques and planning ideas, considers the tax treatment of REIT shareholders, including pension trusts, foreign investors and foreign governments, and summarizes the evolution of the REIT rules since their enactment in 1960. In addition to other guidance, the large body of private letter rulings issued by the IRS with respect to REIT issues is described. Because many REITs own property through partnerships in a structure often referred to as an "UPREIT," pertinent partnership tax issues are discussed in detail, including various structuring techniques utilizing partnerships.
Download or read book Compendium Federal Taxation of REITs written by National Association of Real Estate Investment Trusts and published by . This book was released on 1974 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Real Estate Investment Trusts written by Commerce Clearing House and published by . This book was released on 1960 with total page 36 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Taxation of Real Estate Investment Trusts REITs in the United States and of Their German Shareholders written by Katja Schlemmbach and published by . This book was released on 2008 with total page 134 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Real Estate Investment Trusts Handbook written by William A. Kelley and published by ALI-ABA. This book was released on 1998 with total page 254 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Taxation of Real Estate Investment Trusts written by James M. Lowy and published by Cch. This book was released on 2017-08-15 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: The use of real estate investment trusts (REITs) has transformed the ownership and operation of real estate in the United States. There are approximately two hundred exchange-listed REITs, fifty non-listed public REITs and a much larger number of privately-held REITs. Taxation of Real Estate Investment Trusts provides an exhaustive analysis of the complex tax rules that govern the organization and operation of the REIT vehicle, addresses cutting edge structuring techniques and planning ideas, considers the tax treatment of REIT shareholders, including pension trusts, foreign investors and foreign governments, and summarizes the evolution of the REIT rules since their enactment in 1960. In addition to other guidance, the large body of private letter rulings issued by the IRS with respect to REIT issues is described. Because many REITs own property through partnerships in a structure often referred to as an UPREIT, pertinent partnership tax issues are discussed in detail, including various structuring techniques utilizing partnerships.
Download or read book Real estate investment trusts written by Edward Alvin Davis and published by . This book was released on 1977 with total page 204 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Real Estate Investment Trusts written by Willem Johannes Paulus Strauss and published by . This book was released on 2019 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: Background: Worldwide the Real Estate Investment Trust (0́−REIT0́+) market has grown significantly over the past few years and is playing an increasingly significant role in the property sector. The existence of the REIT structures is directly dependent on the taxation regulation thereof. In terms of the Income Tax Act, 1962 (Act 58 of 1962) (hereinafter referred to as 0́−the Act0́+), a REIT can deduct from its income the amount of qualifying distributions made to the REITs shareholders. The REIT is required to distribute most of its profit as a qualifying distribution. If not, the REIT is taxed on the undistributed profit. A REIT is therefore treated partially as a conduit for income tax purposes. In South Africa the REIT structure is widely adopted with most of the listed property companies adopting this structure. Research into the effect of the taxation regulation on this sector is therefore critical to understand its efficiency and effect on society. Main purpose of study: To provide a systematised review of academic research on the taxation of real estate investment trusts published in highly rated academic journals. Method: Two databases were researched over the period 20070́32018 for peer reviewed articles published in an ABDC-rated journal that related to REITs and the taxation thereof. The identified articles were annotated and analysed in terms of the Taxonomy Framework included in Appendix B. Results: We found and analysed 32 articles. Most of the studies were performed with a United States perspective focussing mainly on the investors into the REIT structures as the main benefactor to the research performed. Most of the identified articles fell into either the legislative or financial management discipline. A key finding of the study was that only 18.75% of the identified articles directly related to the taxation regulation of REITs. Conclusions: As the existence of REITs is fully dependent on the taxation regulation therof, it is of critical importance that more research is required into this topic from a regulation perspective to establish the appropriateness of the current regulation in place as well as the appropriateness of the regulation for developing countries, and more specifically the South African environment.
Download or read book Federal Taxation of Real Estate written by Ronald A. Morris and published by . This book was released on 1989 with total page 516 pages. Available in PDF, EPUB and Kindle. Book excerpt: Guide offering a clear and concise review of the most significant aspects of recent tax legislation and its impact on real estate investment.
Download or read book Federal Taxation of Real Estate Exchanges written by Richard A. Robinson and published by iUniverse. This book was released on 2004 with total page 345 pages. Available in PDF, EPUB and Kindle. Book excerpt: Federal Taxation of Real Estate Exchanges is a crash course in the art of the deferred real estate exchange. Learn easy steps to sell old real estate and buy new without paying federal income taxes by using IRS safe-harbor exchange rules. It's the definitive guide to taxation of real estate exchanges for real estate investors and serious professionals who are seeking a growing sophistication and appreciation of how powerful the deferred exchange is in the fast changing world of real estate investments. Federal Taxation of Real Estate Exchanges was first born as a three-day continuing education seminar which author Rich Robinson wrote and taught to thousands of real estate agents, CPAs and investors from coast-to-coast. During this time Rich teamed up with real estate broker and Qualified Intermediary, Jim Maxwell. By combining Rich's years of experience as a CPA, writing and teaching federal taxation of real estate transactions and Jim's practical "street smart" knowledge and background in real estate exchanging, they created a new educational program presented at the National Association of Realtors(R) Annual Convention. This course is based on that highly successful program.
Download or read book The Complete Tax Guide for Real Estate Investors written by Jackie Sonnenberg and published by Atlantic Publishing Company. This book was released on 2008 with total page 290 pages. Available in PDF, EPUB and Kindle. Book excerpt: Many people invest in real estate, from second homes to apartment complexes, condos, townhouses, and commercial buildings and realize a profit from doing so. However, real estate investors have begun to discover that there are a plethora of tax issues associated with buying and selling real estate. The Complete Tax Guide for Real Estate Investors will take the mystery out of these tax issues and even provide you with tax planning strategies. In this new book you will learn how to implement tax savings programs successfully to reduce or eliminate the resulting income tax from the sale of real estate, how to use the IRS tax code to your advantage through depreciation, how to set up annuity trusts and charitable remainder trusts, and how to avoid paying federal taxes. You will become knowledgeable about the different types of 1031 exchanges, including deferred exchanges, simultaneous exchanges, forward delayed exchanges, construction exchanges, reverse exchanges, two-party exchanges, and three-legged exchanges, as well as the advantages and disadvantages of each. Additionally, you will learn about capital gains taxes, tax and legal loopholes, recapture of depreciation, deferring taxes, reducing a home s tax basis, installment sales, tax liability, minimizing taxes on final divestment, stepped-up basis, taxation at the time of sale, and like-kind rules. It does not matter if you are a first time investor or a veteran of the real estate market; you will find valuable information, along with tips and tricks, in this book. Tax issues can strain resources and drain profits, but if you implement the strategies in this book you will be able to limit your taxes, thereby increasing your earnings. Atlantic Publishing is a small, independent publishing company based in Ocala, Florida. Founded over twenty years ago in the company president's garage, Atlantic Publishing has grown to become a renowned resource for non-fiction books. Today, over 450 titles are in print covering subjects such as small business, healthy living, management, finance, careers, and real estate. Atlantic Publishing prides itself on producing award winning, high-quality manuals that give readers up-to-date, pertinent information, real-world examples, and case studies with expert advice. Every book has resources, contact information, and web sites of the products or companies discussed.
Download or read book Taxation of real estate investment trusts written by Richard Thomas Sylvester and published by . This book was released on 1976 with total page 238 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Practical Guide to Real Estate Taxation written by David F. Windish and published by CCH. This book was released on 2007-09 with total page 700 pages. Available in PDF, EPUB and Kindle. Book excerpt: Practical Guide to Real Estate Taxation is CCH's highly successful practical guide to the federal tax consequences of real estate ownership, operations and activities. This updated Fifth 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.
Download or read book Income Taxation of Estates and Trusts written by Jonathan G. Blattmachr and published by Practising Law Inst. This book was released on 1995-01-01 with total page 930 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book cuts an intimidating mountain of federal regulations down to size, helping you to see clearly what is essential to the wealth of your clients and the health of your practice. Income Taxation of Estates and Trusts shows you why: The major planning benefit of a charitable remainder trust is its tax exemption; Distributions of corpus are exempt from taxability and not subject to the Code's two-tier system of priority of taxability; A trust whose distributions are discretionary or irregular can minimise beneficiaries' taxes -- even if the income was distributed frequently; Some trust distributions are exempt from accumulation distribution -- and hence from the throwback rule's effects; Multiple trusts can be used to reduce taxes upon accumulated trust income; Closely defined real estate investment trusts can be free of the double tax on a corporation's distributed profits; Income of a qualified domestic small business corporation is attributed to shareholders and is not taxed to the corporation; Postmortem tax effects are more favorable when property passes by will than by revocable trust.
Download or read book Real Estate Investment Trusts written by Julie Defler Aikman and published by . This book was released on 1971 with total page 200 pages. Available in PDF, EPUB and Kindle. Book excerpt:
