Tax Cuts and Jobs Act Impact- Guide to Real Estate (Cch Answerconnect)
Description:
The CCH Answer Connect Guide on Real Estate explains the implications of the changes made by the Tax Cuts and Jobs Act. affecting real estate. Items in the Act that affect real estate include, among others, the limitation on deductible mortgage debt, the limitation on the deductibility of state and local taxes (including property taxes), the doubling of the standard deduction, the limitation on the deduction for casualty losses, the repeal of Section 1031 dealing with like-kind exchanges, the establsihment of a holding period for the deductibility of carried interests, the increase in Section 179 expensing, the repeal of the current 10% credit for pre-1936 buidlings and the disqualification of real estate agents and brokers from the 20% QBI business deduction for certain service businesses .
Best prices to buy, sell, or rent ISBN 9780808049944
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