Real estate investment

Real estate investment

Industry: Financial services

Add a new term

Contributors in Real estate investment

Become a Contributors

Real estate investment

Location

Financial services; Real estate investment

The location of real property is composed of three components: general area, neighbourhood and site.

Long-term capital gain

Financial services; Real estate investment

A long-term capital gain is the amount of money gained from the sale or exchange of a capital asset held more than 12 months, I.R.C. § 1(h).

Long-term capital loss

Financial services; Real estate investment

A long-term capital loss is the amount of money lost from the sale or exchange of a capital asset held more than 12 months, I.R.C. § 1(h).

Long-term investor

Financial services; Real estate investment

A long-term investor is an investor, such as an insurance company or pension fund, that is interested in holding property for a long period of time.

Long-term liability

Financial services; Real estate investment

A long-term liability is an obligation that will not become due within one accounting cycle (usually one year).

Items of tax preference

Financial services; Real estate investment

Items of tax preference are specified types of income and deduction that are included in taxable income in determining the applicability of the alternative minimum tax, I.R.C. §§ 57, 55.

Land includes the ground and everything attached to it. It also includes everything above and below the surface. Thus, a tract of land actually is an inverted pyramid beginning from the centre of the ...