Real Estate Taxes

Tax Aspects of Real Estate Investments Database

This is a database related to interests in and transfers of real estate, in the following material: General Treatises, Forms, and Practice Guides. A description of this real estate database is provided below:

Full text of Tax Aspects of Real Estate Investments, which provides in-depth treatment of complex real estate tax problems. The treatise is a valuable reference for structuring a sole proprietorship, a joint venture, a limited partnership, and a REIT. It includes coverage of partnership allocations and basis, including section 704(c) of the IRC; tax consequences of partnership debt restructuring, workouts, and bankruptcies; limited liability companies (LLCs); transactions with tax-exempt entities; and foreign investments in U.S. real estate.

Further information on United States legal research databases, including real property databases, are provided following the former link.