Author: David F. Windish Publisher: CCH ISBN: 9780808017004 Category : Business & Economics Languages : en Pages : 700
Book Description
Practical Guide to Real Estate Taxation is CCH's highly successful practical guide to the federal tax consequences of real estate ownership, operations and activities. This updated Fifth Edition is the most accessible and affordable reference available for all tax, real estate and investment professionals who need to know the tax ramifications and underpinnings of real estate investment. Recent regulations, tax rates and rulings are reflected throughout, along with other developments impacting the taxation of real estate.
Author: David Windish Publisher: ISBN: 9780808057123 Category : Languages : en Pages : 710
Book Description
For investment, tax, and real estate professionals, Practical Guide to Real Estate Taxation (2021) provides insight into the taxation of real estate. Study the tax consequences and foundations of real estate investment, operations, activities, and more with this annually updated handbook from Wolters Kluwer. Tax practitioners know the importance of staying up-to-date with the most recent impactful information, and for those in the real estate field, this book is a helpful guide. Summary of Contents Practical Guide to Real Estate Taxation (2021) highlights tax rates, rulings, and recent regulations pertaining to this area of practice. The author, David Windish, covers a myriad of developments and concepts, including an analysis of the real estate tax fundamentals to provide the necessary groundwork. The author then offers a detailed discussion of the different forms of real estate ownership and their potential pros and cons. Readers will also receive instruction on key financial issues such as interest, mortgages, and at-risk rules. Progressing further into the aspects of real estate ownership, Windish introduces the activities involved once ownership has been established. These themes include: Leasing and rental arrangements Deduction of tenants' rent Landlord's income Acquisition and cancellation of leases Leasehold improvements Investment credit examinations Meanwhile, coverage of the practical operation of real estate through the rigorous examinations of the following concepts is also included: Operating taxes and expenses Mixed-use residences Start-up expenses Real estate taxes Additions and improvements Depreciation Development And more. Readers also find a section dedicated to analyzing homeowner issues, as well as a comprehensive focus on the rules of passive activity loss. Windish wraps up the book with a discussion on the disposition of real estate, going into detail about the topic of securitized real estate investments. Through helpful analysis and logistical writing, Practical Guide to Real Estate Taxation (2021) successfully integrates foundational concepts and current developments. About the Author Windish is an established author of numerous publications. A graduate of Rutgers University Law School and New York University School of Law, Graduate Division, Windish is also an accomplished consultant and tax attorney, with experience as an educator through such positions as: Instructor of tax-advantaged instruments at the New York Institute of Finance Instructor of business law at the U.S. Merchant Marine Academy Adjunct Professor at George Mason University Windish's professional accreditations also include serving as Executive Editor for Tax Analysts and Managing Editor for Wolters Kluwer's Business Strategies Guide. Stay Up-To-Date with CCH Publications Practical Guide to Real Estate Taxation (2021) is designed to offer the most current information to practitioners in the field of real estate. Readers can gain confidence and insight into emerging issues and industry developments with hundreds of publications. Order your copy of Practical Guide to Real Estate Taxation (2021) today.
Author: David F. Windish Publisher: CCH Incorporated ISBN: 9780808050902 Category : Business & Economics Languages : en Pages : 0
Book Description
Practical Guide to Real Estate Taxation is CCH's highly successful practical guide to the federal tax consequences of real estate ownership, operations and activities. This updated Seventh Edition is the most accessible and affordable reference available for all tax, real estate and investment professionals who need to know the tax ramifications and underpinnings of real estate investment. Recent regulations, tax rates and rulings are reflected throughout, along with other developments impacting the taxation of real estate.
Author: David F. Windish Publisher: CCH Tax Spotlight ISBN: 9780808035022 Category : Business & Economics Languages : en Pages : 0
Book Description
Practical Guide to Real Estate Taxation is CCH's highly successful practical guide to the federal tax consequences of real estate ownership, operations and activities. This updated Sixth Edition is the most accessible and affordable reference available for all tax, real estate and investment professionals who need to know the tax ramifications and underpinnings of real estate investment. Recent regulations, tax rates and rulings are reflected throughout, along with other developments impacting the taxation of real estate. Practical Guide to Real Estate Taxation begins by analyzing the tax basis of real estate and then offers a comprehensive discussion of the forms of ownership with comparative benefits and pitfalls of the differing types. Mortgages, at-risk rules, interest and other financial issues are thoroughly covered. Activities involved once ownership is established are then discussed, including rental/leasing arrangements, tenant's rent deduction, landlord's income, lease acquisition and cancellation, leasehold improvements, and investment credit considerations. The book thoroughly examines the actual operation of real estate, including coverage of operating expenses and taxes, mixed-use residences, startup expenses and real estate taxes, plus guidance on additions and improvements, depreciation, development and related issues. An in-depth focus on passive activity loss rules is included, as well as a separate section analyzing homeowner issues. Finally, the disposition of real estate is covered, along with a special discussion dealing with securitized real estate investments.
Author: Angela W. Yu Publisher: Kluwer Law International B.V. ISBN: 9041184651 Category : Law Languages : en Pages : 384
Book Description
U.S. real estate is enormously attractive to many foreign investors, who are thus ushered into the ambit of the complex U.S. Foreign Investment in Real Property Tax Act (FIRPTA). A full understanding of the associated tax implications on the part of these investors and their advisors is essential if they are to implement the correct structure to maximize their returns, avoid unnecessary withholding, and comply with applicable requirements. This book, the first practical guide to FIRPTA, clearly articulates the operation and transactional implications of FIRPTA and its interaction with various other regimes, sets forth real life situations, and points out potential traps, all in a readily graspable format. Among the tax issues and consequences that directly or indirectly affect foreign investors in U.S. real property interests, the author highlights the following and more: • the real estate investment trust (REIT); • withholding taxes that are jointly and severally liable for buyers and sellers; • treatment of rental, interest, and dividend income; • effect of the branch profits tax; • tax treaty benefits; • exemptions to FIRPTA; • special rules applicable to foreign governmental investors; • tax reporting standards and potential penalties for noncompliance; and • state and local tax issues relating to U.S. real estate investments. Providing a straightforward and accessible guide for navigating the tax issues that confront foreign investors in U.S. real estate, this resource will prove invaluable in identifying and formulating the correct strategies for investors and their advisors with respect to investments in the U.S. real estate market. It is sure to benefit all interested parties for years to come. Angela W. Yu, a tax partner of KPMG’s New York office, has extensive experience providing integrated tax advice to clients on cross-border transactions. She is a frequent speaker on U.S. tax issues, and has addressed many professional organizations.
Author: Gregory M. Stein Publisher: American Bar Association ISBN: 9781634254861 Category : Commercial real estate Languages : en Pages : 624
Book Description
For proven guidance and techniques for handling a commercial real estate deal, this practical guide will help you negotiate and close the deal. The authors cover each step of a real estate transaction in the order in which it generally arises, and offers pertinent advice, practice comments, and sample forms throughout. Because much of the real estate lawyer's practice revolves around transactional documents, the book's chapters emphasize the drafting, negotiation, and revision needed to get a deal closed. Written by a law professor and two real estate practitioners, this book offers a useful combination of text overview and practice pointers. It helps lawyers with less experience navigate through the maze of steps involved in a real estate transaction. At the same time, it serves as a valuable reference for more seasoned attorneys as well as those whose practice is concentrated in other areas of the law. Downloadable forms are available online.
Author: Robert T. Cole Publisher: Aspen Publishers ISBN: Category : International business enterprises Languages : en Pages : 1302
Book Description
Practical Guide to U.S. Transfer Pricing is a total approach to U.S. transfer pricing For The complex global marketplace. No book on the market today offers you a more thorough approach to transfer pricing rules that Practical Guide to U.S. Transfer Pricing. The tremendous increase in international trade among the nations of the world has made transfer pricing the most important international tax issues for governments. Thus, it is a major problem for major multinational corporations, which are subject to detriments from transfer pricing rules and adjustments, especially double taxation, penalties, And The cost of compliance. Packed with ready-to-use guidelines, detailed examples, and useful tips, Practical Guide to U.S. Transfer Pricing has been specifically designed to help you make today's transfer pricing rules work for your corporation. The book brings together For The first time, a wealth of features that will empower you to deal quickly and efficiently with all transfer pricing issues and problems. You will find: Unsurpassed coverage of U.S. transfer pricing substantive rules Incisive comparisons of the U.S. rules To The international accepted OECD Transfer Pricing Guidelines Information on both special and traditional procedures for transfer pricing cases Comprehensive explanations of all major transfer pricing methods, such as the Comparable Uncontrolled Price Method, Cost Plus Method, Comparable Profits Methods, and Profit Split Method Criteria for choosing the best transfer pricing method Ideas on how to cope with the U.S. rules in light of foreign requirements A checklist that multinationals can use in developing an international strategy for transfer pricing compliance A full description of the proposed method of global trading of financial products.
Author: David F. Windish
Author: David Windish
Author: David F. Windish
Author: David F. Windish
Author: Angela W. Yu
Author: James B. Jeddeloh
Author: Gregory M. Stein
Author: Angela W. Yu
Author: Robert T. Cole
Author: Robert Graham Johnson