U.S. economy and real estate markets in 1993
Article Abstract:
The real estate industry reaffirmed its confidence in a forthcoming economic recovery in a survey conducted by Kenneth Leventhal and Co. Most of those surveyed thought that housing markets will improve with the economy in 1993 just as consumer confidence starts to improve. Retail and industrial markets are expected to recover in 1993 while office and hotel markets are not due for a complete turnaround until 1995. An understanding of the emerging real estate outlook can help owners and lenders optimize their participation in this recovery.
Publication Name: Real Estate Accounting & Taxation
Subject: Real estate industry
ISSN: 0897-0262
Year: 1993
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Tax planning for rental real estate activities under proposed regulations of IRC Section 469
Article Abstract:
Activity regulations have been reinstated by the IRS as a flexible method for identifying a taxpayer's investments which qualify for restrictions under passive losses. Although the new rules have their advantages, the superseded regulations also did away with the aggregation and division rules which facilitated tax planning for rental real estate operations. The implications of the new regulations on this real estate sector are presented.
Publication Name: Real Estate Accounting & Taxation
Subject: Real estate industry
ISSN: 0897-0262
Year: 1993
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