Real estate investment

Real estate investment

Industry: Financial services

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Real estate investment

Net short-term capital loss

Financial services; Real estate investment

Net short-term capital loss is the excess of short-term capital losses for the taxable year over the short-term capital gains for the year, I.R.C. 1222(6).

Qualified nonrecourse financing

Financial services; Real estate investment

Qualified nonrecourse financing is money which the taxpayer borrows to buy real property which secures the loan. No person is personally liable for repayment. The at-risk limitation on losses does ...

Qualified residence interest

Financial services; Real estate investment

Qualified residence interest is interest paid or accrued during taxable year on either (1) ''acquisition indebtedness,'' which is the amount incurred in acquiring, constructing, or substantially ...

Rate of return

Financial services; Real estate investment

Rate of return is the percentage return on the invested capital in an investment.

Real estate

Financial services; Real estate investment

Real estate can be defined as the land and its improvements, while real property refers to the rights and benefits of ownership.

Real estate programme

Financial services; Real estate investment

A real estate programme is a tax sheltered programme (usually a group investment project) that spends a certain amount of money for the acquisition and operation of real estate.