Real Estate Portfolios Library provides resources and expert guidance in every key area of real estate tax planning. This Library includes the following: the Portfolios featuring in-depth analysis of experts who handle real estate taxation issues; the Real Estate Journal providing monthly news and developments; practice tools and instant access to relevant source documents.
What it helps you do:
Portfolios: Treatise-like pieces that provide in-depth analysis and practice tools for practitioners who handle real estate taxation issues.
Real Estate Journal, Tax Management Weekly Report, Insights & Commentary and Tax Management Memorandum providing news and analysis of emerging real estate tax planning trends and issues.
Source documents: Primary Source material including Laws & Regulations, Agency Documents, and Cases.
Formats and Frequency
Available in print and on the web. Contents vary by format.
The Portfolios are updated regularly. Real Estate Journal is updated monthly and is archived on the Web. Tax Management Weekly Report is updated weekly. Insights & Commentary is updated regularly. Tax Management Memorandum is issued bi-weekly. E-mail summaries, providing the highlights and table of contents for reports and journals, with URLs to full text articles and documents, are also available.
NOTE: This product is a component of the BNA Tax and Accounting Center. Your free trial to the Center includes full access, allowing you to explore all areas of tax and accounting analysis, primary sources, practice tools and more. You can find more information on the Center here.
U.S. Income Portfolios: Real Estate
Depreciation: MACRS and ACRS (Portfolio 531)
First-Year Expensing and Additional Depreciation (Portfolio 532)
Home Office, Vacation Home, and Home Rental Deductions (Portfolio 547)
Passive Loss Rules (Portfolio 549)
Capital Assets (Portfolio 561)
Depreciation Recapture — Sections 1245 and 1250 (Portfolio 563)
Installment Sales (Portfolio 565)
Taxfree Exchanges Under Section 1031 (Portfolio 567)
Involuntary Conversions (Portfolio 568)
Rehabilitation Tax Credit and Low-Income Housing Tax Credit (Portfolio 584)
Taxation of Real Estate Transactions — An Overview (Portfolio 590)
Real Estate Transactions by Tax-Exempt Entities (Portfolio 591)
Real Estate Mortgages (Portfolio 592)
Real Estate Leases (Portfolio 593)
Tax Implications of Home Ownership (Portfolio 594)
Cooperative and Condominium Apartments (Portfolio 596)
REMICs, FASITs and Other Mortgage-Backed Securities (Portfolio 741)
Real Estate Investment Trusts (Portfolio 742)
Structuring Real Estate Joint Ventures with Private REITs (Portfolio 743)