Tax considerations for real estate acquisition.

Autor: Fine, Mira
Zdroj: Denver Business Journal; 7/28/2000, Vol. 51 Issue 50, p14B, 2p
Abstrakt: Discusses tax and planning matters affecting real estate investors in the United States. Inclusion of qualifying for long-term capital gain treatment on the sale or exchange of real property; Factors examined by courts to determine whether real property was held for sale in a trade or business; Capitalization of the cost of demolishing a building; Allocation of the purchase price.
Databáze: Supplemental Index