Download or read book Understanding the Real Estate Provisions of Tax Reform written by James R. Follain and published by . This book was released on 1987 with total page 10 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Understanding the Real Estate Provisions of the Tax Reform written by James R. Follain and published by . This book was released on 1987 with total page 36 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.
Download or read book General Tax Reform Tax treatment of real estate written by United States. Congress. House. Committee on Ways and Means and published by . This book was released on 1973 with total page 120 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book The Impacts of Tax Reform on Real Estate Investment in California written by and published by . This book was released on 1991 with total page 162 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Managing Real Estate Taxes written by Jerry T. Ferguson and published by Praeger. This book was released on 1986-03-26 with total page 208 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.
Download or read book Real Estate and Tax Reform written by C. Willis Ritter and published by . This book was released on 1970 with total page 48 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Real Estate Investments After the Tax Reform Act of 1986 written by Alvin L. Arnold and published by . This book was released on 1987 with total page 180 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Real Estate After Tax Reform written by Martin M. Shenkman and published by Wiley. This book was released on 1987-04-09 with total page 307 pages. Available in PDF, EPUB and Kindle. Book excerpt: More than any other investment area, real estate will be radically affected by the Tax Reform Act of 1986. This dramatic new bill will effect property values, rents, cash flows, and rates of return on most real estate investments. In straightforward English, this book reviews the general effects of tax reform on real estate syndications, REITS, home mortgages, home office deductions, leasehold improvements, rehabilitation credit, low-income housing, and more. Chapters show how to evaluate present and future investments with respect to capital gains and losses, passive loss limitations, depreciation write-offs, alternative minimum tax, and other tax traps and opportunities. Complete with easy-to-understand, worked-out examples under both the old laws and the new ones.
Download or read book The Tax Reform Act of 1986 written by James C. Young and published by . This book was released on 1987 with total page 86 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book The Effects of Tax Reform on Real Estate Investment written by Joseph G. Smith-Steward and published by . This book was released on 1990 with total page 96 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Tax Reform Act of 1986 written by and published by . This book was released on 1986 with total page 124 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Tax Reform and Real Estate written by James R. Follain and published by University Press of America. This book was released on 1986 with total page 268 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Tax Reform Act of 1986 written by and published by . This book was released on 1986 with total page 81 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book The RIA Complete Analysis of the 86 Tax Reform Act Provisions Affecting Real Estate written by Research Institute of America, inc and published by . This book was released on 1986 with total page 201 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Buy or Sell Real Estate After the 1997 Tax Act written by Robert Irwin and published by Wiley. This book was released on 1998-01-05 with total page 226 pages. Available in PDF, EPUB and Kindle. Book excerpt: Of all the areas affected by the 1997 Taxpayer Relief Act--the most sweeping tax reform agenda in years--perhaps the greatest impact will be in real estate. From the capital gains reduction on investment property to the new $500,000 exclusion on the sale of residences, the revisions are numerous--and complex. This concise, easy-to-understand book clarifies and simplifies these changes for you, explaining exactly what the revisions are, what they mean for your holdings, and--perhaps most importantly--how you can profit from them when buying or selling residential or commercial real estate. With the very latest information on capital gains, home office deductions, home exclusions, and other modified provisions, Buy or Sell Real Estate after the 1997 Tax Act shows you how to: * Formulate effective strategies to achieve the best returns * Take advantage of tax-free exchanges * Use new exclusions to save money when selling your home * Manage rental property sales * Choose between trading and selling * Determine your taxes under the new rules Here is an authoritative, accessible, and thoroughly indispensable guide for anyone looking to understand--and capitalize on--the new tax law changes in real estate.
Download or read book The Tax Reform Act of 1986 written by Malcolm Punter and published by . This book was released on 2017 with total page 51 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Tax Reform Act of 1986 (TRA)1 was sponsored by Representative Richard Gephardt (D- MO) and Senator Bill Bradley (D-NJ)2 and signed into law on October 22, 1986 by President Ronald Reagan.3 The TRA provides a wealth of topics on which to write and analyze. Since its enactment the Tax Reform Act of 1986 has impacted the U.S. and international tax law in many ways. The Tax Reform Act if 1986 has been widely recognized as a sweeping reform effecting international taxation laws on a global scale and in the manner of a how financial transactions, real property investment and wealth management have been treated and organized. As the U.S. political and economic interests realized as occurred in the U.S. recession of 2008 many of the economic conditions and consequences were parallel in the present which were existing preceding economic environment during the reform debates surrounding the enactment of The Tax Reform Act of 1986. This paper will examine the Tax Reform Act of 1986 and its impact on the real estate economy in the U.S. The central research design will be the question what was the intended impact contemplated by the Congress in the task of undergoing a systematic change in the Tax Code. An exploration of the intended impact is central and the converse question of what are the unintended consequences of TRA as a change to the prior-law tax code in the U.S. will be reviewed and then examined. In examining the TRA for the purpose of this research a resulting set of conclusions and recommendations will be drawn. TRA and its impact on the real estate industry having been explored in previous research adequately the present research approach is a unique approach. The present research will be centered upon the engine that has driven multi- family real estate development by specific provisions enacted in The Tax Reform Act of 1986. The Tax Code, regulations, rulings and case law have developed over the 28 years since TRA's enactment in 1986. Statutory, judicial, and administrative rulings related to the Low Income Housing Credit, a new provision in the Code enacted by TRA86 will be explored during the course of the research and recommendations for further research will be asserted.
Download or read book Atlas Tax Aspects of Real Estate Transactions written by Martin Atlas and published by . This book was released on 1971 with total page 418 pages. Available in PDF, EPUB and Kindle. Book excerpt:
