Articles 51 - 56 of 56
Can Real Estate Professionals Deduct Rental Losses?
Generally, rental activities are treated as passive activities. Passive activity losses are generally permitted to be deducted to the extent of passive
Knowing When You Can and Cannot Benefit From a Cost Segregation Study
The U.S. Tax Court recently disallowed a taxpayer’s attempt to utilize a cost segregation study to modify costs that were allocated to assets under
What Carried Interest Means to the Real Estate Industry
A “carried interest,” also known as a “promoted interest,” is a financial interest provided to managers or developers as an incentive to aid/maximize performance of a partnership’s assets and/or investments.
Cap Rates and Real Estate
Gennaro DiBello explains the use of the term "cap rate" in the context of the sale of a commercial rental property.