Taxation and business planning for real estate transactions
By: Bradley T. Borden
Publisher: LexisNexis
Published: 2011
Place of publication: New Providence, NJ
Language: eng
ISBN-13: 9781422482308
Subjects: Real property tax; Business enterprises; Law and legislation; Taxation
Notes: Includes index.
Table of contents: title: Real estate transaction setting; title: Overview of state-law entities; title: Overview of tax entities; title: Financial aspects of real estate development; title: The role of the real estate tax attorney; title: Favorable tax characterization; title: Structuring real property ownership; title: TAX planning for real estate subdivision; title: Taxation of real estate improvements; title: Principles of Section 1031 gain and loss - Structuring gain-deferral transactions; title: Safeguarding exchange proceeds; title: Structuring reverse exchanges; title: Tax, legal, and economic aspects of leases; title: Structuring improvements exchanges; title: Structuring leasehold improvements; title: Exchanges and proximate business; title: Taxation of losses.