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REAL ESTATE TAX PROBLEMS.

Authors :
Hirschfeld, Michael
Source :
Tax Lawyer; Summer91, Vol. 44 Issue 4, p1355, 10p
Publication Year :
1991

Abstract

Examines the impact of changes in the Revenue Reconciliation Act of 1990 on real estate taxes in the United States. Exclusion of capital carryovers and carrybacks from passive activity deductions; Treatment of lease-up as value enhancing service; Regulations on obtaining historic preservation certificates.

Subjects

Subjects :
TAX laws
REAL property & taxation

Details

Language :
English
ISSN :
0040005X
Volume :
44
Issue :
4
Database :
Complementary Index
Journal :
Tax Lawyer
Publication Type :
Academic Journal
Accession number :
6040486