Practical Guide to Real Estate Taxation (2022)

Format: Print Book
Product ID: 10011432-0007
ISBN: 9780808057123
Highlights the tax consequences and foundations of real estate investment.

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For investment, tax, and real estate professionals, Practical Guide to Real Estate Taxation (2022) provides insight into the taxation of real estate. Study the tax consequences and foundations of real estate investment, operations, activities, and more with this annually updated handbook from Wolters Kluwer. Tax practitioners know the importance of staying up-to-date with the most recent impactful information, and for those in the real estate field, this book is a helpful guide.

Summary of Contents

Practical Guide to Real Estate Taxation (2022) highlights tax rates, rulings, and recent regulations pertaining to this area of practice. The author, David F. Windish, covers a myriad of developments and concepts, including an analysis of the real estate tax fundamentals to provide the necessary groundwork. The author then offers a detailed discussion of the different forms of real estate ownership and their potential pros and cons.

Readers will also receive instruction on key financial issues such as interest, mortgages, and at-risk rules. Progressing further into the aspects of real estate ownership, Windish introduces the activities involved once ownership has been established. These themes include:

  • Leasing and rental arrangements
  • Deduction of tenants’ rent
  • Landlord’s income
  • Acquisition and cancellation of leases
  • Leasehold improvements
  • Investment credit examinations

Meanwhile, coverage of the practical operation of real estate through the rigorous examinations of the following concepts is also included:

  • Operating taxes and expenses
  • Mixed-use residences
  • Start-up expenses
  • Real estate taxes
  • Additions and improvements
  • Depreciation
  • Development
  • And more

Readers also find a section dedicated to analyzing homeowner issues, as well as a comprehensive focus on the rules of passive activity loss. Windish wraps up the book with a discussion on the disposition of real estate, going into detail about the topic of securitized real estate investments. Through helpful analysis and logistical writing, Practical Guide to Real Estate Taxation (2022) successfully integrates foundational concepts and current developments.

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More Information
Contributors David F. Windish
Product Type Publications
ISBN 9780808057123
Format Print Book
David F. Windish
David F. Windish is a tax attorney and consultant. He has served as instructor of tax-advantaged investments at the NY Institute of Finance, instructor of business law at the U.S. Merchant Marine Academy, and adjunct professor at George Mason University. He has also served as executive editor for Tax Analysts and managing editor for CCH's Business Strategies Guide. Mr. Windish is the author of Tax Advantage Investments and Investor's Guide to Limited Partnerships, both published by the New York Institute of Finance. He is a graduate of Rutgers University Law School and the NY University School of Law, Graduate Division.