12 Terms
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Real estate investment
Industry: Financial services
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Real estate investment
Section 751 property
Financial services; Real estate investment
Section 751 property consists of unrealized receivables, or accounts that have not been paid, and inventory items of a partnership. If a partner transfers his interest in a partnership, the portion ...
Sum of the years-digits depreciation
Financial services; Real estate investment
Sum of the years-digits depreciation is a method of depreciation under which the annual deduction for depreciation is computed by applying changing fractions to the basis of property. The numerator ...
Summation method
Financial services; Real estate investment
Summation method is a method of determining the capitalization rate by adding the rates to the various factors involved, such as safety, risk, liquidity and management.
Synergism
Financial services; Real estate investment
Synergism is a term used to indicate that the value of the total investment package is greater than the value of the individual components.
Tax bracket
Financial services; Real estate investment
Tax bracket is the maximum rate at which a portion of a person's taxable income would be taxed. Unless otherwise indicated, the term ''tax bracket'' refers to the sum of rates for federal, state and ...
Tax deferred income
Financial services; Real estate investment
Tax deferred income is cash flow on which no tax is presently payable because the depreciation deduction is at least as large as the cash flow. The tax is thus deferred until the property is sold.
Tax preference items
Financial services; Real estate investment
Tax preference items are specified types of income and deduction that are included in taxable income in determining whether the taxpayer has to pay the alternative minimum tax, I.R.C. §§ 57, 55.
