A partnership is not a separate taxable entity. However, the tax impact of partnership activities must be allocated to the partners and reported by them on...
A real estate project is considered substantially completed and held available for occupancy upon completion of tenant improvements by the developer, but no later than one...
Pre-acquisition costs are costs related to a real estate property that are incurred for the express purpose of, BUT PRIOR TO, obtaining that property. They may...
Establishing the exact level of detail that is appropriate for a particular business is difficult. It will also vary by asset categories. For some categories it...