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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