- General Principles
- Overview (ss 1:01 to 1:03)
- Basis and Adjusted Basis (ss 2:01 to 2:23)
- Holding Period (ss 3:01 to 3:10)
- Real Estate Holdings: Classification (ss 4:01 to 4:06)
- Planning for Residential Property
- Residences (ss 5:01 to 5:20)
- Condominiums and Cooperatives (ss 6:01 to 6:15)
- Planning for Investment Property
- Choice of Business Entity
- Individuals, Tenancies in Common, Joint Tenancies and Tenancies by the Entirety (ss 8:01 to 8:06)
- Partnerships
- Limited Liability Companies
- S Corporations (ss 10:01 to 10:24)
- Corporations (ss 11:01 to 11:87)
- Real Estate Investment Trusts (Reit) (ss 12:01 to 12:27)
- Passive Activity Loss Limitations (ss 13:01 to 13:16)
- Acquisition, Construction, Operation and Ownership of Real Estate: Capitalized Expenditures, Amortizable Expenses and Deductible Expenses
- Tax Accounting Issues: Considerations
- Depreciation (ss 16:01 to 16:41)
- Investment Tax Credits
- Historic Preservation and the Investment Tax Credit
- Installment Sales (ss 19:01 to 19:24)
- Like-Kind Exchanges (ss 20:01 to 20:28)
- Involuntary Conversions (ss 21:01 to 21:15)
- Special Issues
- Mortgagor-Mortgagee Relationships (ss 22:01 to 22:17)
- Landlord-Tenant Relationships
- Foreign Investors in United States Real Estate (ss 24:01 to 24:25)
- Developers and Subdividers: Dealer Issues and Special Considerations (ss 25:01 to 25:07)
- Creative Financing Considerations (ss 26:01 to 26:07)
- Penalties: Taxpayer and Preparer (ss 27:01 to 27:26)
- Estate Planning for Real Estate (ss 28:01 to 28:43)
- Charitable Contributions of Real Estate Interests (ss 29:01 to 29:24)
- Real Estate Investment by Pension Trusts and Other Tax-Exempt Organizations (ss 30:01 to 30:13)
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