• Course Book

Taxes in Real Estate Transactions: What Every Real Estate Lawyer Needs to Know

Available: In Stock
Price: $69.00
Item Code: 07993-BK


Explore an overview of the tax issues facing real estate owners, sellers, and buyers and learn about real estate tax concepts, including character of income, gain, and loss (capital or ordinary); partnership taxation; passive activity loss rules; the new 3.8% tax on investment income; calculating tax basis and depreciation; and like-kind (1031) exchanges. Gain an understanding of city and state income and transfer taxes and issues relevant to certain types of real estate investors, including unrelated business income taxes for fund investors and FIRPTA issues for foreign investors.

Summary of Contents

Domestic Entity Comparison Chart
Check the Box and Choice of Entity
Partnerships — Conceptual Overview (Excerpt from a Forthcoming Publication)
Taxation of Commercial Real Estate Operations – Select Areas February/March 2014
International Tax Considerations for Real Estate Investment
Taxation of Commercial Real Estate
Exchanges Under Section 1031
Involuntary Conversions of Real Estate
Installment Sales of Real Estate Under §453
UBTI: Unrelated Business Taxable Income (A Broad Overview)
Philadelphia Taxation of Real Estate Entities
2014 Pennsylvania and Philadelphia Realty Transfer Taxes

Published: 2/1/2014
Pages: 726
Size: 8.5x11