Federal Income Taxes, Inflation and Holding Periods for Income-Producing Property

Autor:	Jeffrey D. Fisher, William B. Brueggeman, Jerrold J. Stern
Rok vydání:	1981
Předmět:	Inflation Cost basis Economics and Econometrics Labour economics Property (philosophy) Accounting media_common.quotation_subject Depreciation State income tax Economics Finance Selection (genetic algorithm) media_common
Zdroj:	Real Estate Economics. 9:148-164
ISSN:	1540-6229 1080-8620
DOI:	10.1111/1540-6229.00237
Popis:	This paper investigates the question of tax-induced holding periods for income-producing property, and whether such periods are influenced by selection of depreciation methods and inflation. Also, given that selection of depreciation methods are a function of holding periods, the magnitudes of benefits associated with selection of depreciation methods are examined. These issues are considered for investors affected by the regular minimum tax and the maximum tax as well as those unaffected by such provisions.
Databáze:	OpenAIRE
Externí odkaz:	https://explore.openaire.eu/search/publication?articleId=doi_________::d984fa1144b3a8123c9f29744beee4f7 https://doi.org/10.1111/1540-6229.00237 Zobrazit plný text záznamu Plný text ve formátu PDF