Printer Friendly

Browse Real property taxes topic

Laws, regulations and rules subtopic

Articles

1-154 out of 154 article(s)
Title Author Type Date Words
10 Best Practices for Unclaimed Property Compliance. Moloian, Michelle Jul 1, 2019 1409
Subsequent tax payments, interest can't be included in redemption amount. Olson, Kris May 2, 2019 1023
Optimizing residential real estate deductions. Hagy, Janet C. Apr 1, 2019 1231
WHO'S AFRAID OF THE DARK? SHEDDING LIGHT ON THE PRACTICALITY AND FUTURE OF THE DARK STORE THEORY IN BIG-BOX PROPERTY TAXATION. Grant, Stephen W. Mar 22, 2019 18202
Zoning In on a New Opportunity: Did you know that real estate developers have a new source of investment opportunity for their projects, established by the Tax Cuts and Jobs Act of 2017? Lomo, Andy Mar 1, 2019 931
Bonus depreciation now available for used property. Kay, Sharon Feb 1, 2019 655
The TCJA and foreign real property taxes. Yule, Roger J. Dec 1, 2018 1171
Only One Can Win? Property Tax Exemptions Based on Residency Under Florida Law. Sneeringer, Michael A.; Bialek, Joshua M. Sep 1, 2018 3451
Reliance on sheriff sale appraisal value improper in tax assessment contest. Mueller, Scott B. Jun 22, 2018 873
Va. Cir.: Country club wins second municipal tax challenge. Lightle, Rebecca M. Jun 17, 2018 852
Why the Massachusetts tax deed process is problematic. Clifford, Ralph D. Jan 18, 2018 1614
Assessor's limitation on operating expenses requires supporting data to ensure current and correct assessed value of property. Jun 22, 2017 743
PREQUEL TO HOMESTEAD. Simmons, Thomas E. Jun 22, 2017 36814
Tax issues for nontraditional households. Kelley, Claudia L.; Eller, C. Kevin Cover story Apr 1, 2017 8658
New path for depreciation: 2016 law offers opportunities for qualified real property. Roane, Dayna E. Mar 1, 2017 1324
Final regulations clarify definition of real property for REITs. Arumi, Cristina; Fisher, Mark; Bernier, Michael Jan 1, 2017 2762
Fractional interests in property. Fountain, Jackie Nov 1, 2016 1095
Up Allen's creek without a paddle: can cities leverage utility service for annexation? Reischmann, Catherine D. Jul 1, 2016 4645
Interrupting the blight cycle: managing the future of properties in tax foreclosure sales through pre- and post-sale initiatives. Kirtner, Ellen Jun 22, 2016 14543
Final rules define loss importation property. Schreiber, Sally P. Jun 1, 2016 624
Applying the tangible property regulations for tax year 2015. Drucker, Stephen Dec 1, 2015 3438
Significant adjustments to comparable sales leave court with insufficient evidence of value. Jun 22, 2015 574
Actual rent is prima facie evidence of economic rent of residential apartments. Jun 22, 2015 734
IRS provides safe-harbor methods of accounting to cable system operators. Clark, Nathan P. May 1, 2015 1051
Accounting for income tax implications of the tangible property regs. Malik, Mariam May 1, 2015 1432
GAAs are a valuable planning option for tangible property depreciation. Wood, Christian; Silva, Justin Apr 1, 2015 2089
What taxpayers need to know to comply with the final tangible property regulations. Abdoo, Kate; Duffy, Mary; Rohrs, Jane Apr 1, 2015 12104
Cost-segregation studies and the impact of the tangible property regulations. Abdoo, Kate; Wood, Christian Apr 1, 2015 2890
Owners for tax purposes only: the equitable ownership doctrine and ad valorem taxation of long-term leasehold interests. Hogan, Steven M. Mar 1, 2015 3405
Final guidance related to tangible property regulations provides time-limited opportunities. Kay, Sharon A. Feb 1, 2015 1168
Sampling to efficiently implement the new tangible property regulations: the clock is ticking. Rotz, Wendy Feb 1, 2015 1503
Repair regulations' de minimis safe harbor is set too low: the Institute asks the IRS for an increase in the threshold. Nevius, Alistair M. Jan 1, 2015 346
Tangible property regs. de minimis safe-harbor election: frequently asked questions. Clark, Nathan P. May 1, 2014 1303
Major developments in cost segregation. Malloy, John M.; Langstraat, Craig J.; Plecnik, James M. Apr 1, 2014 3656
Property taxes and their limits: evidence from New York City. Hayashi, Andrew T. Jan 1, 2014 7596
New capitalization rules address "betterment" and restoration. Wieder, Marc Nov 13, 2013 524
The rules of the fight must be fair: states should pass a uniform code for nonprofit hospital tax exemption of real property. Mintz, Lowell R. Jun 22, 2013 17270
Testing a partnership's contribution of appreciated real property to determine developer or investor status. Zemil, Nick Mar 22, 2013 5335
Tax Court denies investment interest deduction. Beavers, James A. Mar 1, 2013 1600
Effective date of tangible property regs. delayed. Feb 1, 2013 352
The tax import of the FASB/IASB proposal on lease accounting. Mundstock, George Jan 1, 2013 9074
Is the sale of real property ordinary income or capital gain? Koppel, Michael D. Dec 1, 2012 741
Case study: handling expenses incurred in acquiring a residence. Ellentuck, Albert B. Nov 1, 2012 1567
Depreciation and changes in use of real property. Pitt, Andrew J. Oct 1, 2012 1757
Temporary regulations create new applications for cost-segregation studies. Wheeler, Josh N. Sep 1, 2012 1400
FIRPTA notice requirements for property acquired in foreclosure sale. Smith, Annette B. Jul 1, 2012 949
Government-owned land leased to private parties may be assessed for ad valorem taxes. Jun 22, 2012 499
A road map of tax consequences of modifying debt. Ro, Howard Jun 1, 2012 6901
Tangible property regulations. Anderson, Kevin D. May 1, 2012 1132
Important lessons regarding valuation issues. Geopfert, Paige Apr 1, 2012 2469
First-time homebuyer credit allowed for equitable owner. Bonner, Paul Feb 1, 2012 494
Relief for late election to treat all real estate rental interests as one activity. Wong, Alan Oct 1, 2011 1863
Real estate transfer taxes: practical considerations. Nevius, Alistair M. Sep 1, 2011 603
Controlling interest provisions in state and local real estate transfer taxes. Dennis, Donald R.; Cesaretti, Jonathan M. Sep 1, 2011 1282
1099 provisions repealed. Jun 1, 2011 343
In pursuit of equity in property tax allocation: discussing the flawed implementation of Proposition 13. Gervais, Michael; Rayford, Dontae Mar 22, 2011 12520
REIT's data center buildings constitute qualifying real property. Dell, Michael Jan 1, 2011 1158
Grouping rental real estate activities under Regs. Secs. 1.469-4 and 1.469-9. Janz, Ellen Dec 1, 2010 1760
MOF to authorize municipal gov'ts to resume vacant-lot tax. Liu, Philip Brief article Oct 25, 2010 238
MOF to tax most vacant plots of land for public use in 2011. Liu, Philip Brief article Oct 11, 2010 292
How to uncover property tax savings opportunities. Moore, Jeff; Glennon, Joseph Jul 1, 2010 2262
Direct ownership not required to exclude COD income on QRPBI. May 1, 2010 485
Municipalities fight effects of foreclosure with litigation and neighborhood stabilization program grants. McKinney, S. Adeline Mar 1, 2010 7243
The never-taxed estate: why rich people should consider trophy wives and husbands. Pippin, Sonja Feb 1, 2010 1142
Deductibility of expenses associated with renting a second home. Cook, John K.; Ocheltree, Alan J. Jan 1, 2010 4937
The loss of homestead through rental. Rothenberg, Mark A.; Cannizzaro, Kara L. Jan 1, 2010 5237
An overview of major property tax relief measures. Melnik, Steven V. Dec 1, 2009 1481
The misinterpretation of the Tonnage Clause in Polar Tankers, Inc. v. City of Valdez. Suozzi, Angelo J. Dec 1, 2009 11691
Higgs v. Warrick: lessees of 99-year leases qualify for homestead and save our homes tax exemption purposes. Baskies, Jeffrey A.; Pelzer, John H. Nov 1, 2009 3024
Tax primer for servicemembers with residential rental property. Hinshaw, Patricia K. Nov 1, 2009 13915
Taxing times: rental property foreclosures and short sales. Fogel, David M. Oct 1, 2009 1248
Canadian bijuralism and the concept of an acquisition of property in the federal Income Tax Act. Duff, David G. Sep 22, 2009 21646
The long arm of community property laws. Stevens, Michael G. Aug 1, 2009 6894
The new frontier in property tax challenges. Bailey, Stephen A. Jul 1, 2009 3806
The income tax exclusion of the housing allowance for ministers of the gospel per I.R.C. section 107: First Amendment establishment of religion or free exercise thereof - where should the Warren court have gone? Dorocak, John R. Jun 22, 2009 9854
Things that may surprise you about Florida's Principal and Income Act and related accounting law. Carroll, William C.; Randolph, John W., Jr. Apr 1, 2009 3284
Things that may surprise you about Florida's Principal and Income Act and related accounting law. Carroll, William C.; Randolph, John W., Jr. Mar 1, 2009 4164
IRS provides a simplified method for late filing relief. Watkins, Tracy Feb 1, 2009 523
Homebuilder status. Reilly, Kevin F.; Leggiero, Heather Nov 1, 2008 715
Housing Act contains tax provisions. Nevius, Alistair M. Oct 1, 2008 1476
Vacation property: rental and resale. Williamson, Donald; Clarke, Zainer Rinehart Oct 1, 2008 1361
Equitable owner equals deduction. Reichert, Charles J. Oct 1, 2008 554
Brass Tax compiles and evaluates collection techniques. Brief article Oct 1, 2008 207
Converting a residence to rental property. Ellentuck, Albert B. Jul 1, 2008 1771
Tax law - railroads may not challenge a state's valuation methodologies for ad valorum tax purposes under the 4-R Act - CSX Transportation, Inc. v. State Board of Equalization. Gentile, Donald Jun 22, 2008 5046
Improvements that do not assist persons with mobility disabilities in propelling themselves do not qualify for property tax exemption. Weinberger, Alan M. Mar 22, 2008 467
Real tax savings in real estate: owners and traders who materially participate in managing their property can reap big tax benefits. Murphy, Elizabeth; Gunter, Keith Feb 1, 2008 2264
Subsurface limestone subject to real estate taxation. Weinberger, Alan M. Jan 1, 2008 481
Penalty for breaching land use covenant qualifies as a property tax assessment. Weinberger, Alan M. Jan 1, 2008 399
Property taxes may be based on existing assessment when taxpayer fails to state property's fair market value. Weinberger, Alan M. Jan 1, 2008 488
Tax nonpayment sales and the mentally ill - does the system work? Do recent cases indicate that Illinois should change its laws to further protect mentally ill property owners? Gunnarsson, Helen W. Jun 1, 2007 1295
The new homestead trap: surviving spouses are trapped by life estates they no longer want and can no longer afford. Baskies, Jeffrey A. Jun 1, 2007 3091
A change in domicile from New York to Florida can help minimize taxes. Lipman, Allan R. Mar 1, 2007 2678
Like-kind exchanges of real property. Schnee, Edward J. Nov 1, 2006 441
State rules change could be costly for real estate holding companies. Griffith, Dodd S.; Phillips, David H. Oct 13, 2006 1004
IRS filing obligations for tiered real estate partnerships. Kosnitzky, Michael Oct 1, 2006 1588
See. 1031 exchanges of vacation homes. Stone, Howard A. Oct 1, 2006 593
Tax planning for vacation home owners. Ellentuck, Albert B. Jul 1, 2006 1116
Co-op real estate taxes not deductible for AMT. Mannino, Laura Lee Jul 1, 2006 811
Upholding due process. Chemerinsky, Erwin Jul 1, 2006 1487
Is outsourcing property tax compliance right for you? Dyslin, John M. Jul 1, 2006 881
Achieving capital gains treatment on predevelopment real property appreciation. Wells, Thomas O.; Caplan, Franklin H. Apr 1, 2006 3837
Energy-efficient commercial building deduction. Schuerman, Michele Apr 1, 2006 972
Tax consequences of home purchase programs: home sales for job moves. Laffie, Lesli S. Mar 1, 2006 575
Using shared application mortgages to avoid FIRPTA. Rubinger, Jeffrey L. Mar 1, 2006 4056
Tax consequences of home purchase programs for relocating employees. Toppin, Carlisle F. Mar 1, 2006 1815
Last-chance saloon for betterment taxation? Richard Butt looks at the proposals in the 'Planning Gain Supplement' consultation paper and finds the PGS right in principle and, subject to effective and workable implementation, an essential practical measure for the delivery of sustainable communities. Butt, Richard Jan 1, 2006 2284
Predictions of things to come for 1031 exchanges. Gorman, Gary Column Dec 28, 2005 745
Stealing from the poor to give to the rich: why New York should abandon attempts to collect fuel taxes on reservations. Tingley, Jonathon B. Dec 22, 2005 12033
Investor vs. dealer status. Matthys, Russ Sep 1, 2005 776
Taxpayer failed to establish dealer status. Wood, John W. Aug 1, 2005 781
The best of both worlds: a combination of cost segregation and like-kind exchanges can save on real estate taxes. Foster, Mary B. Aug 1, 2005 2564
Tax planning for land preparation costs. Anderson, Susan E. May 1, 2005 2877
Valuing interest in tenancies by the entirety under craft. Bhandari, Jagdeep S.; Jorgensen, Mike E. Mar 1, 2005 4205
The power to adjust: expanding the trustee's management tools. Jaffer, David Nov 1, 2004 1925
How we got here from there: a chronology of Indiana property tax laws. Faulk, Dagney Jun 22, 2004 2417
Tax exemption programs for owners now available. Jan 28, 2004 411
Protecting and preserving the Save Our Homes cap. Franklin, Richard S.; Baugher, Roi E., III Oct 1, 2003 6746
Properties head for auction block. Brief Article Jun 1, 2003 134
Sale of principal residence due to unforeseen circumstances. (IRS News). Josephs, Stuart R. Brief Article Oct 1, 2002 125
Property tax classification violates uniformity provisions. Brief Article Jul 1, 2001 364
Sale and leaseback of real property. Fiore, Nicholas J. May 1, 2001 564
Is your client's leased property depreciable? The IRS may not think so. Sawyer, Edward E.; Dee, Terrance A. Dec 1, 2000 3390
Revision 10: proposing solutions to the property tax structure and the right of citizens to contact local elected officials. Barnett, Martha; Maglione, Fred Oct 1, 1998 2348
Paired-share REITs: flourish or perish? Boxer, Leonard May 27, 1998 1873
Real estate taxes and co-op owners. Nissenbaum, Martin Brief Article Dec 1, 1997 339
Property tax: a CPA's perspective. Schaefer, Frank Sep 1, 1997 2604
The sec. 108(c)(3)(C) election: clarification and amplification. Dudzinsky, Robert J. Sep 1, 1996 1230
Tenants could get tax refund. Jan 31, 1996 809
Yes, you can fight City Hall ... and win! Podell, Herb Jan 31, 1996 669
New 'improved' tax bills in the mail. Jun 28, 1995 655
City urges early tax payments. Weiss, Lois Jun 7, 1995 1247
Abbate to head tax committee. Weiss, Lois Jan 12, 1994 790
NYS transfer tax affects real estate workouts. Taicher, Jaime Jan 1, 1994 1124
REBNY calls for full tax valuation. Nov 10, 1993 629
What does RRA '93 mean to real estate? Abeles, Randy D. Nov 1, 1993 2415
The art of the unconventional. Weiss, Lois Oct 27, 1993 1457
Tax reform work begins. Weiss, Lois Oct 6, 1993 532
Oct. 6 congress targets platform for change. Fitzgerald, Therese Sep 29, 1993 464
Dinkins names tax reform panel. Weiss, Lois Sep 22, 1993 1166
House expands passive-loss reform. Fitzgerald, Therese May 19, 1993 209
What impact Gains Tax reform? Fitzgerald, Therese May 12, 1993 675
Tax planning to maximize real estate tax deductions. Rosen, Ira H. Mar 1, 1993 1774
Tax parity at last for small co-ops, condos. McGaughey, Larry Nov 11, 1992 770
Treatment of accrued partnership property tax liabilities for basis under Sec. 752. Zoot, Jordan S. Brief Article Nov 1, 1992 301
Passive-loss reform bill heads for Bush's desk. Fitzgerald, Therese Oct 21, 1992 407
Tax consequences of partnership workout arrangements. Glass, Elliott Oct 1, 1992 1242
Senate to vote on tax measures. Fitzgerald, Therese Sep 16, 1992 576
Taxes due prior to most hearings. Weiss, Lois May 27, 1992 888
U.S. Supreme Court reviews state and local taxation issues. O'Connell, Daniel (Irish statesman) Mar 1, 1992 3159
Incentives to end: then what? Weiss, Lois Nov 20, 1991 1798
Buying & selling: tax consequences for the homeowner. Dykxhoorn, Hans J.; Sinning, Kathleen E. Mar 1, 1991 4526
Taxes & real estate: the clench connection; federal and local revenue schemes are combining to put the pinch on an already vulnerable industry. Stepanek, Steven Oct 1, 1990 2436
Comments on economic performance and the accrual of state and local property taxes, February 27, 1990. Mar 1, 1990 1996

Terms of use | Privacy policy | Copyright © 2019 Farlex, Inc. | Feedback | For webmasters