Federal Taxation of Real Estate helps you uncover potential problems, apply appropriate remedies and structure a transaction for maximum tax benefits. It discusses limited liability companies; the passive activity rules; recapture of depreciation; like-kind exchanges; wrap-around mortgages; involuntary conversions; sale-leasebacks; cooperative ownership; tax treatments of loan costs; amortizing start-up costs; use of a home for business or rental; and what constitutes 'material participation' under Section 469 of the Internal Revenue Code when an investor owns rental real estate. This book is updated as needed, generally once each year.
Authors Bio:
Allan J. Samansky Allan J. Samansky is the Robert J. Watkins/Procter & Gamble Designated Professor of Law at the Moritz College of Law at Ohio State University.
James Charles Smith James Charles Smith is the John Byrd Martin Professor of Law at the University of Georgia.
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