- Chapter
- Evaluating the Economics of Real Estate Transactions
- Overview of Securities Laws Affecting Real Estate Syndications
- Form of Ownership
- Partnership Taxation
- At-Risk Rules for Real Estate
- Passive Activity Losses and Credits
- Depreciation and Tax Credits
- Deduction of Interest
- Original Issue Discount; Imputed Interest Rules and Below-Market Interest Loans
- Other Deductions
- Accounting Methods
- Alternative Minimum Tax
- Transactions with Tax-Exempt Entities
- Dispositions of Property and Sale-Leasebacks
- Tax-Exempt Entity Leasing
- Foreign Investment in U.S. Real Estate: Withholding Obligations
- The IRS Audit Program: Compliance, Reporting, and Penalty Provisions
- Ethical Standards and Responsibilities Facing Practitioners in Issuing Tax Shelter Opinions
- Real Estate Mortgage Investment Conduits (REMICs)
- The Revenue Act of 1987
- Tax Consequences of Partnership Debt Restructurings, Workouts and
- Omnibus Budget Reconciliation Act of 1993: An Overview
- The Taxpayer Relief Act of 1997
- Table of Laws and Rules
- Table of Cases
- Index
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