When is real estate a capital asset?
Article Abstract:
Incentives created by the 1997 Taxpayer Relief Act have made it desirable for property owners to have gains resulting from real estate sales treated as capital gains. To achieve such treatment, taxpayers must adhere to four intent factors. Capital-asset status in not desirable, however, for those selling property at a loss. Judgements concerning the classification of real estate for tax purposes are actually subjective, not objective.
Publication Name: Real Estate Review
Subject: Real estate industry
ISSN: 0034-0790
Year: 1998
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Real estate dispositions - capital gain or ordinary income?
Article Abstract:
Real estate owners have to be knowledgeable about how the courts and the Internal Revenue Service decides whether gaining anything on the disposition of real estate could be regarded as capital or ordinary. This is particularly necessary in light of the major differences that now exist between the capital gain rate of 27% and the maximum individual federal ordinary tax rate of 39.6%.
Publication Name: Real Estate Review
Subject: Real estate industry
ISSN: 0034-0790
Year: 1995
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Increasing corporate value through strategic real estate management; an Australian model for corporations with underused real estate resources
Article Abstract:
An Australian model for increasing corporate value through strategic real estate management for corporations with underused real estate resources is presented. The Australian model, the Corporate Reals Estate Strategic Value Management paradigm, is effective as it makes real estate management an integral part of corporate business strategy.
Publication Name: Real Estate Review
Subject: Real estate industry
ISSN: 0034-0790
Year: 1996
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