Real estate investment

Real estate investment

Industry: Financial services

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Real estate investment

Taxable income

Financial services; Real estate investment

Taxable income is a person's estimated income subject to federal, state and local taxation at ordinary rates. It is reported as "taxable income" on the person's federal income tax return without ...

Taxable year

Financial services; Real estate investment

A taxable year is the period for computing and making returns of taxable income. It is usually a calendar year or fiscal year, I.R.C. § 441.

A tax-sheltered programme is group investment project that provides for tax benefits that flow to the investors, regardless of the structure of the legal entity or vehicle for distribution including, ...

Timing

Financial services; Real estate investment

For investment purposes, timing refers to the necessity of buying investment property when prices are low and disposing of the property when prices are high.

Under-improvements

Financial services; Real estate investment

Under-improvements refers to property on which the building value is too low with respect to the land value so that the building does not represent the highest and best use of the property.

Unrealized receivables

Financial services; Real estate investment

For purposes of partnership income taxation, unrealized receivables are any rights of a partnership to payment, not previously included in partnership income for: (1) goods, to the extent the ...