This 4th Edition of Real Estate Taxation: A Practitioner's Guide analyzes the tax considerations and issues of real estate and offers a comprehensive discussion of the forms of ownership with comparative benefits and pitfalls of the differing types. Coverage includes mortgages, at-risk rules, interest and other financial issues, as well as activities involved once ownership is established, including rental/leasing arrangements, tenant’s rent deduction, landlord’s income, lease acquisition and cancellation, leasehold improvements, and investment credit considerations.

Topics include:

• Operating expenses and taxes
• Development mixed-use residences
• Passive activity loss rules start-up expenses
• Homeowner issues
• Real estate taxes
• Disposition of real estate
• Additions and improvements
• Securitized real estate investments
• Depreciation
• And more!

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