Author: Patric H. Hendershott
Publisher:
ISBN:
Category : Real property and taxation
Languages : en
Pages : 38
Book Description
For well-diversified investors in depreciable real estate, the trading decision may be made with the sole objective of maximizing the property's depreciation tax shelter net of all capital gain taxes and transaction costs. This paper develops a dynamic programming model in which the optimal trading strategies and depreciation methods of all investors in a property are simultaneously determined. The effects of inflation, depreciation, recapture and choice of depreciation method are analyzed, and the costs of suboptimal trading are measured. The model is applied to both conventional residential and commercial income properties under post-ERTA tax rules. At single digitinflation rates, properties are traded multiple times, and the costs of suboptimal trading are significant.
Trading and the Tax Shelter Value of Depreciable Real Estate
Author: Patric H. Hendershott
Publisher:
ISBN:
Category : Real property and taxation
Languages : en
Pages : 38
Book Description
For well-diversified investors in depreciable real estate, the trading decision may be made with the sole objective of maximizing the property's depreciation tax shelter net of all capital gain taxes and transaction costs. This paper develops a dynamic programming model in which the optimal trading strategies and depreciation methods of all investors in a property are simultaneously determined. The effects of inflation, depreciation, recapture and choice of depreciation method are analyzed, and the costs of suboptimal trading are measured. The model is applied to both conventional residential and commercial income properties under post-ERTA tax rules. At single digitinflation rates, properties are traded multiple times, and the costs of suboptimal trading are significant.
Publisher:
ISBN:
Category : Real property and taxation
Languages : en
Pages : 38
Book Description
For well-diversified investors in depreciable real estate, the trading decision may be made with the sole objective of maximizing the property's depreciation tax shelter net of all capital gain taxes and transaction costs. This paper develops a dynamic programming model in which the optimal trading strategies and depreciation methods of all investors in a property are simultaneously determined. The effects of inflation, depreciation, recapture and choice of depreciation method are analyzed, and the costs of suboptimal trading are measured. The model is applied to both conventional residential and commercial income properties under post-ERTA tax rules. At single digitinflation rates, properties are traded multiple times, and the costs of suboptimal trading are significant.
Trading and the Tax Shelter Value of Depreciable Real Estate
Author: Patric H. Hendershott
Publisher:
ISBN:
Category :
Languages : en
Pages : 28
Book Description
For well-diversified investors in depreciable real estate, the trading decision may be made with the sole objective of maximizing the property's depreciation tax shelter net of all capital gain taxes and transaction costs.This paper develops a dynamic programming model in which the optimal trading strategies and depreciation methods of all investors in a property are simultaneously determined. The effects of inflation, depreciation, recapture and choice of depreciation method are analyzed, and the costs of suboptimal trading are measured. The model is applied to both conventional residential and commercial income properties under post-ERTA tax rules. At single digitinflation rates, properties are traded multiple times, and the costs of suboptimal trading are significant.
Publisher:
ISBN:
Category :
Languages : en
Pages : 28
Book Description
For well-diversified investors in depreciable real estate, the trading decision may be made with the sole objective of maximizing the property's depreciation tax shelter net of all capital gain taxes and transaction costs.This paper develops a dynamic programming model in which the optimal trading strategies and depreciation methods of all investors in a property are simultaneously determined. The effects of inflation, depreciation, recapture and choice of depreciation method are analyzed, and the costs of suboptimal trading are measured. The model is applied to both conventional residential and commercial income properties under post-ERTA tax rules. At single digitinflation rates, properties are traded multiple times, and the costs of suboptimal trading are significant.
Tax Shelter in Real Estate
Author: William J. Casey
Publisher:
ISBN:
Category : Capital gains tax
Languages : en
Pages : 216
Book Description
Publisher:
ISBN:
Category : Capital gains tax
Languages : en
Pages : 216
Book Description
Tax Planning for Real Estate Investors
Author: James B. Kau
Publisher: Simon & Schuster
ISBN:
Category : Business & Economics
Languages : en
Pages : 280
Book Description
Publisher: Simon & Schuster
ISBN:
Category : Business & Economics
Languages : en
Pages : 280
Book Description
The Real Estate Investor's Tax Strategy Guide
Author: Tammy H Kraemer
Publisher: Simon and Schuster
ISBN: 1440515743
Category : Business & Economics
Languages : en
Pages : 235
Book Description
What’s Section 1031? How does it help property investment? Who qualifies for its benefits? These are the answers serious real estate investors must know - and are the kind of issues tackled in this one-stop resource. Property owners will find all the useful (and money-saving) information on real estate taxes they need, like how to: shelter rental income and earn the most from vacation properties; maximize expense and loss deductions; participate in Tenant-in-Common investing; preserve their wealth by protecting their assets; and much more! It’s important for everyone to know their legal rights - especially when it comes to their investments and money. This guide lays the foundation to build an investor’s wealth.
Publisher: Simon and Schuster
ISBN: 1440515743
Category : Business & Economics
Languages : en
Pages : 235
Book Description
What’s Section 1031? How does it help property investment? Who qualifies for its benefits? These are the answers serious real estate investors must know - and are the kind of issues tackled in this one-stop resource. Property owners will find all the useful (and money-saving) information on real estate taxes they need, like how to: shelter rental income and earn the most from vacation properties; maximize expense and loss deductions; participate in Tenant-in-Common investing; preserve their wealth by protecting their assets; and much more! It’s important for everyone to know their legal rights - especially when it comes to their investments and money. This guide lays the foundation to build an investor’s wealth.
The Effects of Taxation on Capital Accumulation
Author: Martin Feldstein
Publisher: University of Chicago Press
ISBN: 0226241785
Category : Business & Economics
Languages : en
Pages : 501
Book Description
Research on capital formation has long been a major focus of studies sponsored by the National Bureau of Economic Research because of the crucial role of capital accumulation in the process of economic growth. The papers in this volume examine the influence of taxes on capital formation, with specific focus on the determinants of saving and the process of investment in plant and equipment.
Publisher: University of Chicago Press
ISBN: 0226241785
Category : Business & Economics
Languages : en
Pages : 501
Book Description
Research on capital formation has long been a major focus of studies sponsored by the National Bureau of Economic Research because of the crucial role of capital accumulation in the process of economic growth. The papers in this volume examine the influence of taxes on capital formation, with specific focus on the determinants of saving and the process of investment in plant and equipment.
Real Estate Transfer and Tax Implications
Author: Robert C. Suter
Publisher:
ISBN:
Category : Agriculture
Languages : en
Pages : 20
Book Description
Publisher:
ISBN:
Category : Agriculture
Languages : en
Pages : 20
Book Description
Prospective Changes in Tax Law and the Value of Depreciable Real Estate
Author: Patric H. Hendershott
Publisher:
ISBN:
Category : Income tax
Languages : en
Pages : 44
Book Description
The Economic Recovery Tax Act of 1981 significantly reduced the taxation of income-producing properties by accelerating tax depreciation on both new and, especially, existing properties. A partial reversal of the 1981 legislation appears likely. To provide some insight into the possible effects of a decrease in tax depreciation of income-producing properties, two potential tax changes are analyzed: an increase from 15 to 20 years in the tax service lives of both new and existing properties and an increase for existing properties only. Both residential and commercial/industrial properties are considered.
Publisher:
ISBN:
Category : Income tax
Languages : en
Pages : 44
Book Description
The Economic Recovery Tax Act of 1981 significantly reduced the taxation of income-producing properties by accelerating tax depreciation on both new and, especially, existing properties. A partial reversal of the 1981 legislation appears likely. To provide some insight into the possible effects of a decrease in tax depreciation of income-producing properties, two potential tax changes are analyzed: an increase from 15 to 20 years in the tax service lives of both new and existing properties and an increase for existing properties only. Both residential and commercial/industrial properties are considered.
Practical Guide to Real Estate Taxation
Author: David F. Windish
Publisher: CCH
ISBN: 9780808017004
Category : Business & Economics
Languages : en
Pages : 700
Book Description
Practical Guide to Real Estate Taxation is CCH's highly successful practical guide to the federal tax consequences of real estate ownership, operations and activities. This updated Fifth Edition is the most accessible and affordable reference available for all tax, real estate and investment professionals who need to know the tax ramifications and underpinnings of real estate investment. Recent regulations, tax rates and rulings are reflected throughout, along with other developments impacting the taxation of real estate.
Publisher: CCH
ISBN: 9780808017004
Category : Business & Economics
Languages : en
Pages : 700
Book Description
Practical Guide to Real Estate Taxation is CCH's highly successful practical guide to the federal tax consequences of real estate ownership, operations and activities. This updated Fifth Edition is the most accessible and affordable reference available for all tax, real estate and investment professionals who need to know the tax ramifications and underpinnings of real estate investment. Recent regulations, tax rates and rulings are reflected throughout, along with other developments impacting the taxation of real estate.
Tax Shelter in Real Estate Today
Author: Alvin L. Arnold
Publisher:
ISBN:
Category : Real property and taxation
Languages : en
Pages : 104
Book Description
Publisher:
ISBN:
Category : Real property and taxation
Languages : en
Pages : 104
Book Description