Federal Income Taxation of Real Estate, Sixth Edition, is 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.

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