Key manufacturers of often rented equipment commented about the rental
industry and their role in it.
Although interest paid on a mortgage for a second residence is deductible, the portion allocable to the property's rental
The Consolidated Car Rental
Building project involves not only 'construction' related challenges presented by the proximity of the AirTrain facilities, but 'people' issues due to the number of client, parent company and owner representatives," said Steve Lewent, AIA, GLA partner and project leader.
program at a cost Schlichenmayer calls "negligible.
469-4(c)(1) allowed them to treat both rentals
as a single activity.
Special rules apply to section 467 rental
agreements that provide for deferred or prepaid rent without adequate stated interest.
It's an old cliche, but the top three considerations in buying rental
property are the same as in spotting a place of your own--location, location, location.
and nonrental real estate activities generally cannot be grouped when determining material participation, they can be combined if the grouping constitutes an appropriate economic unit and (1) the rental
activity is insubstantial in relation to the nonrental activity or (2) each owner in the nonrental activity has the same proportionate ownership interest in the rental
activity, in which case the portion of the rental
activity involving rental
of items to the nonrental activity may be grouped with the nonrental activity.
Higher sales proceeds tip the balance from rental
to condominium development, and allow developers to realize a higher, more attractive return on their land investment.