Matches in DBpedia 2016-04 for { <http://dbpedia.org/resource/Loss_on_sale_of_residential_property> ?p ?o }
Showing triples 1 to 28 of
28
with 100 triples per page.
- Loss_on_sale_of_residential_property abstract "Section 165(c) of the United States Internal Revenue Code limits losses that taxpayers can deduct into three categories: business or trade losses, investment losses, and losses incurred from casualty or theft. A loss incurred by a taxpayer from the sale of the taxpayer's personal residential property is not deductible. Personal residential property losses do not fit under any of the enumerated categories under Internal Revenue Code section 165(c). Furthermore, Income Tax Treasury Regulation section 1.165-9 states that a loss sustained on the sale of residential property purchased or constructed by the taxpayer for use as his personal residence and so used by him up to the time of the sale is not deductible under Internal Revenue Code section 165(a).However, if, prior to the sale of the personal residence, the taxpayer converts the residential property into a rental property, a loss sustained on the sale of the property will be deductible under Internal Revenue Code section 165(c)(2). To calculate the loss on residential property that was converted into a rental, prior to the sale of the property, Treasury Regulation section 1.165-9(2) states that the basis of the property will be the lesser of either the fair market value at the time of conversion or the adjusted basis determined under Treasury Regulation section 1.1011-1.".
- Loss_on_sale_of_residential_property wikiPageExternalLink claiming-loss-sale-inherited-property-328811.html.
- Loss_on_sale_of_residential_property wikiPageID "14063998".
- Loss_on_sale_of_residential_property wikiPageLength "1784".
- Loss_on_sale_of_residential_property wikiPageOutDegree "8".
- Loss_on_sale_of_residential_property wikiPageRevisionID "680791583".
- Loss_on_sale_of_residential_property wikiPageWikiLink Adjusted_basis.
- Loss_on_sale_of_residential_property wikiPageWikiLink Category:Taxation_in_the_United_States.
- Loss_on_sale_of_residential_property wikiPageWikiLink Fair_market_value.
- Loss_on_sale_of_residential_property wikiPageWikiLink Household.
- Loss_on_sale_of_residential_property wikiPageWikiLink Income_tax.
- Loss_on_sale_of_residential_property wikiPageWikiLink Internal_Revenue_Code.
- Loss_on_sale_of_residential_property wikiPageWikiLink Renting.
- Loss_on_sale_of_residential_property wikiPageWikiLink Taxpayer.
- Loss_on_sale_of_residential_property wikiPageUsesTemplate Template:Globalize.
- Loss_on_sale_of_residential_property wikiPageUsesTemplate Template:Multiple_issues.
- Loss_on_sale_of_residential_property wikiPageUsesTemplate Template:Notability.
- Loss_on_sale_of_residential_property wikiPageUsesTemplate Template:Orphan.
- Loss_on_sale_of_residential_property wikiPageUsesTemplate Template:Tax-stub.
- Loss_on_sale_of_residential_property wikiPageUsesTemplate Template:Unreferenced.
- Loss_on_sale_of_residential_property subject Category:Taxation_in_the_United_States.
- Loss_on_sale_of_residential_property comment "Section 165(c) of the United States Internal Revenue Code limits losses that taxpayers can deduct into three categories: business or trade losses, investment losses, and losses incurred from casualty or theft. A loss incurred by a taxpayer from the sale of the taxpayer's personal residential property is not deductible. Personal residential property losses do not fit under any of the enumerated categories under Internal Revenue Code section 165(c).".
- Loss_on_sale_of_residential_property label "Loss on sale of residential property".
- Loss_on_sale_of_residential_property sameAs Q17114907.
- Loss_on_sale_of_residential_property sameAs m.03csfc3.
- Loss_on_sale_of_residential_property sameAs Q17114907.
- Loss_on_sale_of_residential_property wasDerivedFrom Loss_on_sale_of_residential_property?oldid=680791583.
- Loss_on_sale_of_residential_property isPrimaryTopicOf Loss_on_sale_of_residential_property.