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Federal Taxes Affecting Real Estate

Federal Taxes Affecting Real Estate

Author: Thomas V. Glynn
Publisher: LexisNexis Matthew Bender
ISBN: 9780820512853
Published In: Subscription-type (Contents updated periodically)
Format: Loose-leaf (2 volumes)
Jurisdiction: U.S. ? Disclaimer:
Countri(es) stated herein are used as reference only

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Fully explains and illustrates the most important federal tax principles applicable to real estate transactions.

Here's true one-stop shopping! Volume 1 provides you with 21 chapters examining all of the Federal tax ramifications of real estate transactions, replete with dozens of hypothetical examples, tax planning tips, caveats and more. Volume 2 contains over 100 legal forms and agreements for use in handling all types of real estate transactions, along with 13 practice checklists. Perfect not only for tax practitioners, but for everyone else involved in the real estate industry: lawyers, developers, brokers, management companies, lenders, etc.

Volume 1

Twenty-one chapters cover:

Acquisition and development of real estate

Operating and leasing property

Depreciation and tax credits

Installment sales

Dispositions by involuntary conversion, abandonment, condemnation and casualty

Like-kind exchanges

Personal residences (including home office and vacation homes)

Dealer vs. investor status

Subdivision and tract development

Financing commercial real estate transactions

P.A.L. and at-risk rules

Ownership of property through corporations, partnerships and LLCs

REITs, REMICs, condos and co-ops, FASITs

Foreign investment in U.S. real estate

Estate planning issues

Valuation of real property interests

Volume 2

Thirteen practice checklists provide step-by-step guidance on how to: draft deeds, sales contracts, leases, mortgage documents; handle a closing; represent a broker that is leasing or selling units in a development; conduct an environmental site assessment; question a seller or landlord about the environmental condition of the property, and much more!

You'll also get over 100 legal forms and agreements for use in: (a) sales and exchanges; (b) creating and operating real estate entities, like partnerships and LLCs; (c) leasing; (d) environmental concerns in real estate transactions; and (e) development and subdivision.

Also includes subject matter index, tables of cases, IRC sections, etc

First published in 1978.

Thomas V. Glynn is a partner at Wolf Block Schorr and Solis-Cohen LLP, in New York City. He served on the Executive Committee of the Tax Section of the New York State Bar Association and as an Articles Editor of The Tax Lawyer. He is also a Fellow of the New York Bar Foundation. Earlier, he served as assistant to the Commissioner of the IRS. Mr. Glynn earned is B.S. in accounting, magna cum laude, at St. Francis College in Loretto, PA, and his LL.B., magna cum laude, at the Harvard Law School, where he was an editor of the Harvard Law Review. He is also the author of Financing Real Estate Transactions -Current Developments, 55 NYU Inst. on Fed. Tax'n 13-1 (Matthew Bender 1997).