Our tax lawyers are adept at structuring real estate holding entities, acquisitions, sales and exchanges of real estate, tax credit maximization, REITs, planning U.S. real estate holdings for non-U.S. investors, and limiting unrelated business income for tax -
exempt owners of real estate.
Not exact matches
To the extent that the
real estate industry (and also stock - market investors and securities
owners in general) would be able to «index» the cost
of their investment to a construction - price index, their capital gains would be rendered tax -
exempt.
An
owner who sells or rents a single - family home without the services
of a
real estate practitioner is
exempt from coverage if he or she doesn't own or have an interest in more than three single - family houses and doesn't advertise.
An individual who is employed as a caretaker or manager by a brokerage is
exempt from the need for licensing if the caretaker or manager does not negotiate or enter into contracts on behalf
of the brokerage or the
owner of the rental
real estate, and if the caretaker or manager promptly delivers any money, such as rent, security deposits, or pet damage deposits to the brokerage.
The caretaker, in order to remain
exempted, must promptly deliver any money collected in relation to the rental
of the
real estate, including rent or security deposits to the
owner of the rental
real estate property in relation to which the money was paid.
(3) On receipt
of money collected in relation to any
of the rental
real estate properties, including all money collected as rent, security deposits or pet damage deposits, the
exempt caretaker or manager must promptly deliver the money to the
owner of the rental
real estate property in relation to which it was paid.