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Format: HTML Label: American Institute of CPA's Manufacturer: American Institute of CPA's Number Of Pages: 4 Publication Date: October 01, 1996 Publisher: American Institute of CPA's Release Date: July 28, 2005 Studio: American Institute of CPA's Browse for similar items by category: Click to Display Editorial Review: Product Description: This digital document is an article from The Tax Adviser, published by American Institute of CPA's on October 1, 1996. The length of the article is 1157 words. The page length shown above is based on a typical 300-word page. The article is delivered in HTML format and is available in your Amazon.com Digital Locker immediately after purchase. You can view it with any web browser. From the supplier: Maximizing the use of loss carryovers is central to the tax planning involved in the ownership and renting out of vacation homes or second residences. IRC section 469 and section 280A loss carryovers retain their separate character and can only be used in years in which the property at issue has the same character. When a taxpayer is planning to dispose of the property, the tax benefits of use of loss carryovers can be so substantial that use of the property should be consistent with ensuring that the most loss deductions can be used. Citation Details Title: Personal residence vs. rental property: analyzing loss carryovers. Author: Thomas M., Jr. Brinker Publication: The Tax Adviser (Magazine/Journal) Date: October 1, 1996 Publisher: American Institute of CPA's Volume: 27 Issue: n10 Page: 607(3) Distributed by Thomson Gale In association with Amazon.com | |