Federal Income Taxation of Real Estate

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Expert analysis and innovative planning ideas incorporating the latest tax amendments.

The first and only source for expert analysis of the current real estate tax laws, rules, and regulations. This 6th Edition offers guidance in sheltering real estate income and creating tax savings for your clients.

Federal Income Taxation of Real Estate, Sixth Edition, gives you clear, concise explanations of the federal income tax implications of virtually every type of residential and commercial transaction, from simple residential closings to sale-leasebacks and syndications.

Includes features unmatched by any other real estate tax reference:

• Extensive cross-referencing links technical explanations to related tax-planning ideas so that you can immediately find solutions to specific problems
• An exhaustive index quickly leads you to the law or planning idea you need
• Easy-to-read tables provide you with frequently used information, such as income, gift and estate tax rates, and depreciation recovery rates
• Illustrative computations help demonstrate the operation of complex tax rules

• Robinson: Federal Income Taxation of Real Estate
  • Part I Residential Real Estate
    • Chapter 1: Purchase of Residence
    • Chapter 2: Ownership of Residence
    • Chapter 3: Sale of Residence
  • Part II Landlord and Tenant
    • Chapter 4: Rent and Related Payments to Landlord
    • Chapter 5: Leases: Acquisition, Disposition, and Improvement of Leaseholds
    • Chapter 6: Operating Expenses, Taxes, and Depreciation
  • Part III Mortgage and Equity Financing
    • Chapter 7: Mortgage Financing
    • Chapter 8: Special Financing Techniques
    • Chapter 9: Settlement and Foreclosure—From the Borrower's Viewpoint
    • Chapter 10: Settlement and Foreclosure—From the Lender's Viewpoint
  • Part IV Sales, Exchanges, and Conversions
    • Chapter 11: Sales and Exchanges—General Principles, Withholding, and Reporting
    • Chapter 12: Installment Sales, Exchanges, and Subdivision
    • Chapter 13: Involuntary Conversions and Demolition
  • Part V Tax-Planning Ideas
    • Chapter 14: Development and Ownership of Residential Real Estate
    • Chapter 15: Increasing Deductions in Realty Operations
    • Chapter 16: Tax-Oriented Deal-Closing and Financing Techniques
    • Chapter 17: Tax Planning for Sales
    • Chapter 18: Estate and Family Planning for Real Estate
  • Appendix A. Income Tax Rate Schedules [New]