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Author : Pam Davidson,Paul Franklin Barber,John Prebble
Publisher : Unknown
Page : 206 pages
File Size : 47,7 Mb
Release : 2016
Category : Electronic
ISBN : 0947486232
Author : J. Prebble,Shelley Griffiths
Publisher : Unknown
Page : 128 pages
File Size : 54,8 Mb
Release : 2014-12
Category : Electronic
ISBN : 1927149436
This title analyses and describes the relevant income tax law, covering transactions in personal property, profit-making schemes, transactions in real property, and issues of timing and profit calculation.
Author : Edward Frederick George
Publisher : Unknown
Page : 316 pages
File Size : 48,5 Mb
Release : 1970-01-01
Category : Real estate sales tax
ISBN : 0900734078
Author : David L. Cameron,Elliott Manning
Publisher : Unknown
Page : 947 pages
File Size : 40,6 Mb
Release : 2012
Category : Capital gains tax
ISBN : 159345886X
Two significant complications affect the taxation of property transactions. The first complication is the special treatment of capital gains and losses. The second complication arises from the time value of money. This book aims to provide students with an appreciation for these two significant complexities through the descriptive materials and problems presented. Chapter 1 introduces the concepts of basis and realization that are fundamental to the taxation of all transactions involving property. Chapter 2 follows with the effects of taxing gains and losses from capital assets differently from ordinary gains and losses. Chapter 3 deals with liabilities, which are essentially the opposite of assets or property, so that they can be considered negative property. Chapter 4 covers the rules applicable to the capitalization of costs incurred in the creation or acquisition of property and the recovery of those costs through a variety of expensing, amortization, and depreciation provisions. Chapter 5 covers non-recognition transactions (other than transfers involving partnerships, corporations or trusts) in which gain or loss is not recognized on disposition but is deferred through the mechanism of substituted basis. Chapter 6 deals with deferred compensation issues and other special problems arising in executive compensation arrangement using employer stock or stock options that reflect the lure of capital gain treatment. Chapter 7 covers the complexities that arise from the clich that property is a bundle of rights, particularly when the ownership and long-term right to possession is divided under a lease or similar arrangement. Finally, Chapter 8 covers a number of special provisions that affect the deductibility of losses, including the wash sales rules, limitations on related party transactions, the at-risk and passive loss rules, and losses arising in certain leasing transactions.
Author : Lilian Horler
Publisher : Butterworth-Heinemann
Page : 161 pages
File Size : 54,8 Mb
Release : 1981-01-01
Category : Income tax
ISBN : 0040930033
Author : Roger Thompson,Maurits van den Berg
Publisher : Unknown
Page : 465 pages
File Size : 43,9 Mb
Release : 2016-11
Category : Real estate investment
ISBN : 1775471888
This comprehensive guide discusses the key tax issues associated with buying, selling, owning and leasing property. In addition to providing in-depth coverage of the income tax land disposal provisions, this book: covers all of the relevant GST issues discusses interest deductions and explores tax-effective finance options canvasses the alternatives for structuring examines the tax issues for lessors and lessees, and includes commentary on tax issues unique to forestry and farm owners. The new edition has been fully revised and updated for new developments in the law, including the bright-line test for residential property sales, the new tax disclosure requirements when buying and selling land, the residential land withholding tax, and updated Inland Revenue rulings on the taxation of land disposals.
Author : Robert F. van Brederode
Publisher : Kluwer Law International B.V.
Page : 328 pages
File Size : 48,8 Mb
Release : 2011-05-12
Category : Law
ISBN : 9789041139498
The ideal value-added tax (VAT) would carry an economic efficiency ratio of 100 as, in theory, VAT should not be susceptible to exemptions and rate variations. However, practical reality tells a different story, and it will come as no surprise to learn that the VAT systems of almost all countries remain far from the benchmark, and that this is particularly the case when VAT is applied to real estate. This book describes and analyses VAT treatment of real estate transactions in six representative countries: Australia, Canada, Germany, Japan, Mexico, and the United Kingdom. As in any jurisdiction, the VAT schemes covered must accommodate complex factual matrices that demand consistent, fair, and equal treatment. Among these VAT determinants the authors, each an expert in the national tax law of one of the six countries, address the following: types of real estate sales; long versus short term leases; commercial versus residential use; newly constructed versus existing property; status of the parties involved as taxable or non-taxable for VAT; taxable and tax-free supplies; special rules for charities, mooring facilities, aircraft, sports facilities, etc.; subdivision of apartments into title units; commercial residential premises; construction work; cross-border supply of construction work and services; and transfer of a ‘going concern’. The discussions also include the practical areas of accounting for VAT, administrative compliance, personal tax liability, and VAT refund and overpayment certification processes, as well as thorough consideration of relevant case law and examination of frequently litigated matters. Each author has designed his or her chapter to ensure that the technical nuances of each system are explained. An introductory chapter outlines economic theory and preferred VAT treatment of real estate transactions, and compares the variety of solutions applied in the six countries covered. Although a number of legal works exist on real estate under VAT in single jurisdictions, this is the first book to combine a multi-jurisdictional approach with attention to relevant economic theory, allowing for a very useful assessment of best practices. For this reason it is sure to be welcomed by practitioners and academics not only as an overview of the problem areas encountered when designing VAT policy, but also as a reference in applying VAT to real estate transactions.
Author : Sanford M. Guerin
Publisher : CCH Incorporated
Page : 657 pages
File Size : 40,6 Mb
Release : 2005
Category : Real property and taxation
ISBN : 0735549893
Author : Tax Institute on Advanced Tax Planning for Real Property Transactions
Publisher : Unknown
Page : 448 pages
File Size : 46,5 Mb
Release : 1983
Category : Real property and taxation
ISBN : LCCN:82074334
Author : Bradley T. Borden
Publisher : Unknown
Page : 128 pages
File Size : 43,5 Mb
Release : 2017
Category : Business enterprises
ISBN : 1531000789
Author : Jefferson P. VanderWolk,Andrew J. Halkyard
Publisher : MICHIE
Page : 169 pages
File Size : 43,9 Mb
Release : 1995-01-01
Category : Real estate sales tax
ISBN : 0409997854
Author : Bradley T. Borden
Publisher : Unknown
Page : 0 pages
File Size : 50,9 Mb
Release : 2017
Category : Business enterprises
ISBN : 1522105301
The second edition of Taxation and Business Planning for Real Estate Transactions continues its focus on problem-based learning with an emphasis on helping students to become practice-ready. The new edition continues to provide commentary and primary-source materials on foundational and advance topics in real estate transactions. The materials include materials covering both tax and non-tax issues that arise in planning for real estate transactions. The new edition includes updates to reflect statutory and regulatory changes and cases that have been decided since the first edition. It also includes new chapters on foreign investment in U.S. real property and real estate investment trusts.
Author : Anonim
Publisher : Unknown
Page : 128 pages
File Size : 47,8 Mb
Release : 1996
Category : Corporations
ISBN : 0888081006
Author : Anonim
Publisher : ALM
Page : 696 pages
File Size : 48,5 Mb
Release : 2024-06-15
Category : Electronic
ISBN : 8210379456XXX
Author : United States. Congress. Senate. Committee on Finance. Subcommittee on Taxation
Publisher : Unknown
Page : 128 pages
File Size : 40,7 Mb
Release : 1992
Category : Business & Economics
ISBN : PSU:000019819914
