Bulk sale of real estate portfolios: making them work
Article Abstract:
Severe pressure has been exerted upon several governmental and corporate holders of real property assets, such as the Resolution Trust Corporation, for them to dispose large parts of their real estate loan portfolios. Various sectors of the society have been clamoring for these institutions to immediately start disposing of troubled assets. Portfolio transactions or bulk sales have been the perennial strategy for disposing the multitudinous nonperforming and subperforming real property assets.
Publication Name: Real Estate Accounting & Taxation
Subject: Real estate industry
ISSN: 0897-0262
Year: 1992
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New passive loss rules - "Activity" defined
Article Abstract:
The IRS has released proposed regulations Section 1.469-4 in May 1992 which explain the term 'activity' in order to apply the passive activity loss rules. The new regulations state a restructured definition of the term 'activity'. The effectivity of these proposed regulations shall be for taxable years ending after May 10, 1992 although the taxpayer is provided the option to have the old, temporary regulations apply to any year that includes May 10, 1992.
Publication Name: Real Estate Accounting & Taxation
Subject: Real estate industry
ISSN: 0897-0262
Year: 1993
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- Abstracts: Tax aspects of real estate partnerships: workouts and foreclosures. Tax aspects of real estate partnerships: workouts and foreclosures - part 2
- Abstracts: Roll-up transactions: the current picture. Current value accounting for real estate tax-exempt entities. Income tax consequences of real estate loan workouts: cancellation of debt