Real estate investment

Real estate investment

Industry: Financial services

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Real estate investment

Recapture of depreciation

Financial services; Real estate investment

Recapture of depreciation refers to the inclusion as ordinary income of all or part of excess depreciation previously taken. This inclusion happens on a taxable event, such as the sale of property, ...

Recapture of investment

Financial services; Real estate investment

Recapture of investment is defined as the return of the initial capital investment. The period over which this is recaptured is referred to as the payback period.

Inflation hedge

Financial services; Real estate investment

Inflation hedge is the protection against inflation afforded by real estate investments due to the fact that the real estate increases in value at a rate equal to the rate of inflation.

Interest in real property

Financial services; Real estate investment

Interest in real property means any estate or interest in unimproved land, agricultural land, or land improved with residential, commercial, industrial or other structures. Interest in real property ...

Internal rate of return method

Financial services; Real estate investment

The internal rate of return method is a complicated method of determining the rate of return on an investment. The method involves discounting cash flow at the internal rate of return. The ...

Investment interest

Financial services; Real estate investment

Investment interest is any interest allowable as an income tax deduction that is paid or accrued on indebtedness properly allocable to property held for investment, I.R.C. § 163(d)(3)(A). Investment ...

Investment tax credit

Financial services; Real estate investment

The investment tax credit is one of the credits that make up the general business credit, I.R.C. §§ 38(a), (b)(1), 46; I.R.C. §§ 49, 50. The investment credit is sum of (1) the rehabilitation credit, ...