Index to the book Aggressive Tax Avoidance for Real Estate Investors 19th edition by John T. Reed

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Index
$25,000 exemption 145
$25,000 limit 148
$25,000 passive-loss exemption 62
$500,000 capital gains exclusion 128
$500,000 exclusion 101
1099 118
15% Test 112
150% declining balance method 106
180th day 164
200% declining balance 17, 97, 106
200% declining balance method 106
30% bonus depreciation 111
45-day deadline 164
45-day limit 164
45/180 day rule 167
6,000 lbs or more 106
9/10/01 111

ABA’s Directory 40
Absentee 125
Accelerated Cost Recovery System 77, 79
accelerated depreciation method 106
Accountant 13, 152
accountant 11, 15, 18, 31, 34, 35, 43, 63, 163
accounting old wives’ tales 31
Accrual accounting 139
Acknowledgments section 40
active participants 145
actively participate 142, 145, 147
actual expenses 106
Adequate disclosure 22
Advertising 132
adviser conservatism 35
Aggressive Tax Avoidance for Real Estate Investors 28
Aggressive tax Avoidance For Real Estate Investors 171
Agreement with seller 99
air-conditioning 111, 126
Alexander, Donald 49
All You Need to Know About the IRS 48, 49, 50
Allen, Bob 171
Alternative Minimum Tax 108
alternative minimum tax 63, 105, 106, 108, 135, 171
amended return 108
American Association of Attorney—C.P.A.s 41
American Bar Association 40, 72
American Express 121
American Institute of CPAs 38
American Law Institute 38
Amortization 91, 127, 128
amortization 66, 118
amortize 113
amortized 90
Amortizing Life Estates and Term Interests After t 97
AMT 143
AMT carryforwards 63
Ancestors 163
Annual Report 26
anti-churning rules 116
apartment building 162
apartments 120
Appeals Court 53, 55, 56
Applicable Federal Rate 137
Appraisal 79
appraisal 18, 19, 82, 83, 84, 114
Appraiser 19
appraiser 28, 82, 83, 84, 99
appreciation 63, 101, 108
April Game 48
Armstrong, Senator 9
Arnold, Alvin 74
art 99
Article authors 40
Asbestos 122
Asrilant, Steven 165
Assessor 19
assessor 19, 25, 80, 114
asset protection 73
associates 134
assume the existing loan 142
assumptions 139
Attorney 163
attorney 18, 40, 43, 152
Attorney fee 113
attorney fee 56
Attorney—C.P.A 41
attorney/CPA 36
Attorneys fees 70
attorney’s fees 56, 89
Au 132
Audit 25
audit 6, 9, 24, 47, 50, 84, 100, 128
audit coverage 59
Auto Ledger 121
Automatic Extension of Time to File Return 167
Ayella, Albert 44
Ayling 132

Bad check 21
Baldassari, Bob 44, 109
Ball, Kathleen 165
Bank of America 64
bankrupt 165
bankruptcy exemptions 73
bargain purchase 101
bargain-purchase 103
Barker 58
Barnes 129
Basis 90
basis 87, 89, 95, 99, 105, 113, 119, 127, 138, 141
basis notebook 118
Beck, John 41
below-market interest rate 137, 139
Best Lawyers in America 46
Biedermann 134
Biggs 14, 166, 169
Bill Kramer 46
Black Lung Benefits Amendment of 1981 8, 9
Boeckh Manual 81
Bolton 122
bond 52
bonus depreciation 111
Book authors 40
boot 19, 87, 88, 89
Borel Bank 46
Borison, Jerome 58
borrowing builder who never sells 102
Bowker 40
Boyer 133
Brady 134
Brauer 166, 169
breakeven attorney fee 56
Bridges and tunnels 97
Brown v. Comm. 133
Bryson, Mary 165
bstantial authority 23, 174
builder 81, 133, 136, 172, 173
Building Cost Manual 81
building cost service 81
Building cost services 81
Building Estimator’s Reference Book. 81
Burbank Financial 46
buried pipes and wires 99
Burkholder, Bruce 44
Business Trip Check List 120
business use 106, 112, 117
business-trip checklist 117
Buydown 140
buydown 140
Buydowns 139
buydowns 140
Bynum 134
Byram 132

C.C.I.M. 153
California 5, 73, 103, 108, 151
California Board of Legal Specialization 41
Campbell, Jack 45
Canals 97
Capron, David 165
car 105
Cargo containers 97
Carnegie, Dale 42
Carried-forward losses 136
cars 106
Carson, Johnny 50
Casalina 134
Cash accounting 139
CCH 15, 40
CCIM course 150
CD-ROM 13
certifications 41
Certified Specialist—Taxation Law 41
Chandler 132
changed conditions 133
Changing Times 151
Charitable remainder trust 157
Charlotte Union Bus Station, Inc. 5
cheating 47
Chicago Deferred Exchange Corp. 46
child care 123
child labor law 123
Claims Court 6, 7, 50, 52, 53, 55, 57
classified items 47
clear cut 174
Clear-cut 17
clear-cut 17, 23
clear-cut answer 18
Clemenceau, Georges 34
Clinton 101, 103, 146
Co-op 160
Cobb, Charles 58
Code of Federal Regulations 121
Coldwell Banker 151
collateral 52
collection agent 142
Combined business and pleasure trip 121
Commerce Clearing House 12
Commercial Cost Estimator 81
Committee of Conference Report 98-861 164
common area 100
community property 5
component 116
Component breakdown 81
component breakdown 82, 83
computer 63, 108, 126
Computerized legal research 13
concealment 73
condo 100, 160
condominium 7
Condominium conversions 76
conduit 72
conservatism 18
conservative 23
Constitution 5
construction 76, 81
Constructive receipt 162
constructive receipt 168
constructive-receipt 166
Contemporary Authors 40
contempt 34
contract 5
convention 120, 121
convert 133
Cook, Donald 165
cooperative 5
cooperative buyer 166
copier 126
Cornell Law School 14
Corporation 69
corporation 36, 70, 163
Corporations 70
corporations 71
costs of acquisition 89
Court of Appeals 6, 7
Crabtree 133
Credit For Prior Year Minimum Tax 109
Crichton 160
Criminal charges 58
criminal tax lawyer 23
Cristo 129
Crown Zellerbach Corporation 24, 34
Curbs 97
Curphey 7, 8, 9, 58, 129
Curphey, Edwin 7

Day-to-day decisions 34
deadlines 77, 159
Dealer 57, 76, 143, 148
dealer 9, 19, 57, 85, 103, 131, 132, 133, 134, 172
Decision tree 25
decision tree 27, 29, 30, 83
decision-tree 28
deduction equivalent 148
Deductions for Bad Debts 10
deed restrictions 132
Deficiency 20, 25
deficiency 20, 54
DeJong, David 45
delayed exchange 24, 167
depreciation 63
designations 41
Diligence 39
Dillon v. Comm. 133
Diogenes 48
Discharge of indebtedness 87
discount rate 30, 56, 136
Display racks and shelves 97
disqualified person 168
District Court 6, 20, 50, 52, 53, 55, 56, 57, 58, 125
do-it-yourself appraisa 85
Dodge Manual 81
dollar limits 77
Domenic 120
domestic work 123
donee’s basis 87
donor’s basis 87
Dorsey, Arnold 159
Dressen 134
drivers license 102
Driveway 115
Duffy, Charles 34

Economic Growth and Tax Relief Reconciliation Act 61, 123
Economic Recovery Tax Act of 1981 64, 79, 111, 116
Editors of trade journals 41
Egger, Roscoe 37
electric car 106
Electricity 126
eleventh-hour tactics 154
Employee 163
enrolled agent 56
Enrolled Agents 41
Entertainment 121
entertainment 120
entire interest in the property 146
equate disclosure 23
Equipment 126
equitable title 141
estate planning 70, 71
ethics 43
Evans 102
Evidence 79
excavation 99
Excavation for lagoon 97
Excel 108
excess loan over basis 142
excess loans over basis 13, 21, 141, 142
Excess loans over value 142
exchange 41, 72
Exchange Channels, Inc. 165
exchange clauses 168
Exchange Facilitator Corp. 46
Exchange groups 162
exclusive use test 129
exemption 123
Expected value 29
expenditure 117
expenditures 118
experian 83
Experience 34
Extortion 153, 167
extraordinary personal services 148

False statements by promoter 69
farm 143
farm note 143
fax 126
Federal Income Taxation of Real Estate 6, 14, 97
Federal Reporter 14
Federal Rules of Civil Procedure 34
Federal Tax Guide 12, 16, 20, 40, 48, 121
Federal Tax Guides 120
Federal Tax Practice and Procedure 48
federal unemployment tax 7, 123
fee 43
Feed 120
Fence 115
Fences 97
Ferguson 57
FHA 139
financial calculator 137
financing 172
Finish grading 97, 115
Fire extinguishers 97
First year of vehicle depreciation 106
first-year expensin 96
First-year expensing 76, 77, 96, 111
first-year expensing 17, 24, 75, 77, 95, 97, 106, 112, 114, 119, 160
Five-year property 95
five-year property 105
Fix-up costs 122
Fixed-Date Waiver 50
flipping 103
Florida 72, 73
focal point 129
Forbes 72
Foreign real estate 160
Form 1040X 106
Form 1065 69
Form 3115 106
Form 4562 91, 106, 118
Form 4868 167
Form 6251 108
Form 870 50, 51, 55
Form 872 50
Form 8801 109
Form 8824 88
Form 8829 127
former passive activities 146
Foster 21
Frankel 126
Fraud 20, 23
fraud 20
Fredericks 157
Freedom of Information Act 49
Freeland 57
Frequency of sales 131
Frick 126
Friedman 102
Fuqua, Ruth 165
Furniture 160

Gabrielson, Brooke 45
Gallagher, Barry 44
Garbis 56
Garcia, Mike 45
Gates 132
Gates, Bill 64
Gault 133
Gazette Telegraph Co. 100
General Accounting Office 47
General partnership 69
general partnership 72
General plan of improvement 122
Georgetown University 38
Gerson A. Bush 132
Gift 87
gift 85
Ginsburg 57
Glover 134
Goldberg 132
Goodman 142
Goodman, Richard 45
Goodson 120
Google 11
grading 99
Green 126
Greene 23

Haden 166
half-month convention 128
half-year convention 77, 97, 106
Hanley, Daniel 45
Hanover 10
Harvard Business School 32
Hazard 125
health-insurance 122
heating unit 111
Heebner 132
heirs 71
Hertz 120
historic 75
historic property rehab tax credit 75
Hoffman, Tony 154
Holloran 48
Home builders 136
home equity debt 90
home mortgage interest 148
Home office 118, 129
home office 7, 24, 58, 125, 126, 129
home-mortgage interest 127
Home-office 125
home-office 126, 127, 128
home-office deduction 19
homegain 83
Homeowners ins 127
homeshark 83
Hoopengarner 111
Hopkins 85
Hotel/motel 105
hotels 96
How I Turned $1,000 Into $5,000,000 in Real Estate 162
How To Hire A Lawyer 44
How to Manage Residential Property for Maximum Cas 145
How to Negotiate Successfully in Real Estate 154
How to Survive a Tax Audit 48
How To Use Leverage To Maximize Your Real Estate I 173
How to Use Leverage to Maximize Your Real Estate I 28
Howell 134
HUD Form 1 90
HUD Form-1 91
Humperdinck, Englebert 159
Hunt 18, 21, 141, 142
Huntsman 123
Hutchison 18
Hypothecation 143
hypothecation 136

Illinois Merchants Trust Co. 121
improvement 119, 121, 132
improvement ratio 17, 19, 20, 25, 80, 82, 84, 87, 96, 99, 100, 114, 116
Improvements 107
improvements 161
imputed interest 138
Imputed Interest Rules 139
imputed interest rules 140
incidental property 164
Index to Legal Periodicals & Books 12
inherit 132, 133
Inheritance 87
inheritances 160
Inskeep, George 165
Installment sale 66, 135, 136
installment sale 32, 112, 135, 136, 166
Installment Sale Correction Act of 2000 139
Installment Sale Revision Act of 1980 137
installment-sale treatment 135
Insurance 122, 126
insurance 71
Insurance agent 81
insurance agent 19
Insurance company 114
insurance company 114
Integrity 39
Intent 132
interdependent sale and reinvestment 161
Interest 122
interest 27, 51, 139
interest-only mortgage 157
Interests in a partnership 70
Internal Revenue Code of 1986 5
Internet 11, 12
Investment banker 163
investment purpose 85
Investment tax credit 111
investment tax credit 96
Investment-interest limitation 142
involuntary conversion 161
involuntary conversions 89
IRS Annual Report 23
IRS Practice and Procedure 9
IRS Publication 5 7
IRS publications 10
itemize 119, 122
itemized deductions 127

J.K. Lasser’s Your Income Tax 6
Jacobs, Vernon 48
Job Creation and Workers Assistance Act of 2002 111
Joint tenants 69, 71
joint venture 148
joint-signature account 165
Journal of Real Estate Taxation 12, 15
judgmental 19, 174
judgmental area 18, 24, 26
judgmental question 49, 79
Justman, Harold 45

Kahaku 128
Kane, Steve 165
Kaplan, Jay 63
Karones, John 45
Keough 123
kickbacks 147
Kiyosaki, Robert 123
Koch 159

Lageschulte, Roger 45
land 88, 100, 148, 156
land contract 18, 142
land improvement 119
Land improvements 95, 96, 115
land improvements 95, 96, 97
land value 80, 114
Landscaping 97, 99, 115
Langstaff v. Lucas 7
Lasser 6, 16, 20
Late filing of return 21
laundramat 129
Law Books In Print 40
law library 14
Lawyers Asset Management 46
lease option 142
Leases of 30 or more years 161
Letter ruling 8
letter ruling 9, 22, 160
Leverage 173
Levine, Mark 45
Lexis 13
Liewer, Daniel 165
Life estate 97
life estate 157
light truck 106
lighting 97
like kind 159
Limited liability companies 72
limited liability company 73
Limited partner 147
limited partner 120, 122, 126, 145, 147
Limited partnership 69
limited partnership 9, 70, 72, 73, 125
Lineal descendants 163
Lipari, Joseph 45
Listing 132
loan relief 141
loan-application fees 89
local income tax 102
Lodging 111
lodging 76, 111
Log book 117
log book 121, 147
Long, Sue 58
long-term capital gain 101, 107, 149
long-term capital gains 66
long-term capital gains rate 63
Low-interest-rate loans 137
Lulu Lung Powell 71

Maddux Construction Company 134
MAI 83
Maid service 127
mail 102
Makar, Bruce 151
Malat v Riddell 132
Malat v. Riddell 134
Marcus & Millichap 165
Market value 114
Marshall and Swift 81
Marshall Valuation Service 81
Material participation 146
material participation 146
materially participate 142, 145, 147
McLaurine, Susan 45
McManus v Comm. 132
Meals 120
Medicare 123
Meeker 81
Meiers 129
Meirs 80
Merkel, John 165
Merritt, Bill 45
mid-quarter convention 77, 97
mileage allowance 106, 120
Mineral rights 161
minor children 102, 123
minor kids 123
Mirman, Louis 35
Mitchell 134
Mobile office 97
Mobilehomes 95, 105
Modified Accelerated Cost Recovery System 108
Money 35
Moore 132
Morse 57
Mortgage interest 127
mortgage interest 90
motels 96
Movable partitions 97
multiple listing book 80
multistate operation 72
Municipal Bond Corp. 132
Municipal Bond Corporation v. Comm. 132

National 1031 Exchange Corporation 12
National Apartment Association 112
National Association of Enrolled Agents 41
National Construction Cost Estimator 115
National Construction Estimator 81
National Superstar, Inc. 154
Negligence 20, 21
negligence 72
Neife, Paul 45
net lease 112
net leased property 126
Net Mortgage Relief 88
Net worth 172
net worth 173
net-leased building 121, 122
net-leased properties 120
Net-leased property 156
New York 5
New York University 37
New York University School of Law 37
Nexis 13
Nickerson, William 162
Ninth Circuit Court of Appeals 24
Nitti, Tom 45
non-recourse loan 142
Non-Residential 105
Non-residential 95, 116
non-residential 75, 105, 127, 160
nonpassive income 147
Northwestern Center for Professional Education 38
Nothing Down 171
Notice of Deficiency 52, 53
NYU masters degree in taxation 37

Oace 134
O’Brien, Jim 151
Offshore Operations Trust 85
offshore trust 73
OID rules 140
Omnibus Budget Reconciliation Act of 1990 111
OneDisc 13
Online appraisal 83
operating expense 91
operating expenses 90
opportunity cost 28, 135
ordinary income rates 57
Original Issue Discount rules 138
Ornamental fixtures and pictures 97
over-55 $125,000 one-time exclusion 101
over-55 exclusion 101
overall business activity 8
overpayment 20
Overvaluation 21, 69
overvaluation penalties 99
Overvaluation penalty 22

Pacific Capital Applications, Inc. 46
parking 120
partially taxed exchange 87, 88
Particelli 100
Partnership 70
partnership 71, 148, 163
partnership penalties 69
partnership return 69
passive income 71, 109, 147, 148
Passive loss 146
passive loss 128
passive loss limits 97
passive-loss 147
passive-loss limit 123
passive-loss limits 135, 136
Pavement 97
Paving 99
Pay Less Tax Legally 48
payroll 123
penalty 20, 21, 82
penalty clause 168
pension planning 73
Performing a Cost Segregation Analysis to Maximize 97
Personal property 77, 96
personal property 17, 24, 76, 80, 81, 82, 84, 95, 96, 97, 111, 113, 118, 157, 160, 164
Personal use property 143
phone usage 102
photo 115
placement cost 114, 115
plain English 22
pocket folders 118
Pocket parts 14
points 90, 123, 127, 139
Portable buildings 97
portable buildings 95, 97
Practising Law Institute 38
pre 9/11 106
prepayment bonus 137
Present value 28
present value 56, 116, 135
Present-value calculations 28
President Bush 111
Price 48, 120
Primary purpose 132
prime residence 85
principal payment 139
principal place of business 7, 125
principal residence 66, 90, 101, 102, 139, 161
principal-place-of-business test 129
printer 126
Pritchett 85, 133
Privacy Act 49
Professional Equities 141
Professional Equities, Inc. 142
Professional Equities. 21
profit motive 123
property tax assessment 99
Property taxes 127
proportionate disallowance 143
proration 77, 112
Prototype Limited Liability Company Act 72
Prout, Judy 165
Psychology Today 47
Publication 527 106
Purchase 90
purchase agreement 132

Quicken 63, 123
Quinn, Jane 150, 151

Raskob, John 57
Raw land 99
raw land 126, 133, 156, 161
Reagan 143
Real Estate Acct. & Tax’n 97
Real estate agent 163
real estate agent 133
Real Estate Books In Print 40
real estate bum 173
Real Estate Exchange And Acquisition Techniques 39
Real Estate Exchange and Acquisition Techniques 37, 149, 153
Real Estate Institute, NYU 38
Real Estate Investor’s Deskbook 74
Real Estate Investor’s Monthly 5, 6, 15, 43, 70, 71, 108, 149, 157
Real Estate Publishing Company 40
Real Estate Tax Ideas 14
Real estate transfer taxes 166
real-estate agent 80, 152
Realsource 12
Realtors National Marketing Institute 38
Realty Bluebook 122
reasonable basis 21, 24, 82, 174
Recapture 107, 112
recapture 66, 106, 161
receipt 117
Receipts 118
receipts 121
records 117
Recovery period 89
Recreational vehicle 100
recreational vehicle 129
recreational vehicles 106
Reed Elsevier, Inc. 13
reference librarian 14
Refinance 156
refinance 90
refinancing 137, 157
regulation 7, 22
Regulation TD8346 163
regulations 7, 21
rehab investment tax credit 75, 148
REIT 125
related parties 161
Remainder estate 161
remainder estate 97
Remainder interest 102
remainder interest 157
renovate 102
Rent 127
rental activity 147
rental house 112, 113, 120
Repair 121
Repairs 127
replacement cost 80
Report Bulletins 40
reputation 47
residence 143
resident manager 125, 145
Residential 75, 95, 105
residential 109, 111
Residential Cost Estimator 81
Residential lot 143
restricted waiver 50
Revenue Act of 1987 66, 135, 136, 137, 143
Revenue Agents 58
Revenue agents 25
Revenue Procedure 2002-22 160
Revenue Reconciliation Act of 1993 87
Revenue ruling 8
revenue ruling 22
Revenue Ruling 73-410 82
Revenue Ruling 77-254 120
Revenue Ruling 82-124 138
revenue rulings 57-244 166
Reverse Delayed Exchange 15
reverse exchange 11, 14
Revocation 168
revocation 164
Reynolds, Derek 165
Rich Dad Poor Dad 123
Risicato 123
Robinson, Gerald 6, 14
Rockwell 133
Rohr, David 72
Rowan Companies 6, 7
ruling 8, 9
ruling request 8
Russell, Bertrand 34
Russell Jones v. U.S. 122

S Corporation 148
S corporation 69, 72, 73
S Practice and Procedure 48, 51
S Regulation TD8346 163
S.M. Accommodators, Inc. 46
sale” costs 88, 89
sale gain 148
Sales solicitation 132
Saltzman 48
Saltzman, Michael 9
San Diego Realty Exchange 165
San Francisco Bay Counties Exchange Services 46
scanner 126
Scatena, David 45
Schedule A 122
Schedule A & B 118
Schedule C 118, 122
Schedule E 91, 118, 119, 122
Schedule K-1 69
Schlicher 100
Schoeneman, Charles 48
school 102
Schwait 56
Scott 31
Sears 81
second mortgage 28
secondary businesses 8
Secretary of Agriculture v. U.S. 10
Secretary of the Interior 75
Section 1034 161
self-employment tax 123
Selger, Jack 35
seller mortgage 143
sellers market 132
Seminars 38
seminars 120
Senate Finance Committee Report 145
sensitivity analysis 30
separate room 8, 125
Serial home seller 173
serial home selling 66, 102
Serially deeded exchange 166
Settlement statement 118
settlement statement 79, 113
Seven-year property 95
seven-year property 106
sewer 126
Siblings 163
significant participation 146
significant personal services 147
Signs 96
Simpson, O.J. 73
Single-Family Lease Options 8
Site lighting 97
Small Business Act of 1996 111
small claims” Tax Court 6, 7, 54
Small Tax Case Procedure 52
Small Tax Case procedure 54
Smith 132, 133
Smith, Michael 45
Smith, Tom 41
social security 7, 123
Sole proprietorship 69
sole proprietorship 72, 73
Soliman 97, 125, 128, 129
Southerland, John 45
speakers 39
Special Agent 58
speculation 133
Spouse 163
Spouse expenses 121
Spouses’ meals 121
spreadsheet 108, 109
Sprinkler 115
sprinkler 97
Sprouse, Mary 48
Standard meal deduction 121
standby letter of credit 166
Starke 132
Starker 12, 13, 15, 24, 34, 160, 167
Starker Services, Inc. 46
State Historical Officer 75
state income tax 78
state law 70
State tax return 70
statute of limitations 50, 51, 57
statutes of fraud 5
Steiner, Barry 48
stepped-up basis 155
Stonecrest 141, 142
Storrer, Philip 112
straight-line 106
straight-line depreciation 106
straight-line method 97
Strassels, Paul 48, 49, 50
Subchapter S Revision Act of 1982 71
subdivide 132, 133
Subdivided land 76
subdivision 132
Subject Guide to Books In Print 40
subject tos 139
subscriptions 122
substance over form 160
substantial and opposite interests 100
substantial authority 22, 24
Substantial improvement 132
substantial improvement 132
Substantial understatement 21
Substantial understatement penalty 22
sunk cost 56
Supreme Court 6, 7, 41, 51, 53, 55, 73, 129, 142
surance agent 19
suspended loss 146
Suttle, John 45

Tappan, Bill 37, 39, 149, 151, 153
Tax Adviser 12, 15
Tax Analysts 6, 13, 15
Tax Assessor 80
tax attorney 15
Tax avoidance principal purpose 140
tax bracket 61, 63, 77, 82, 123
Tax Court 6, 7, 8, 18, 20, 27, 35, 50, 51, 52, 53, 55, 57, 80, 83, 100, 125, 129, 132, 159
tax court 54
Tax Court Practice. 56
Tax credit 65
tax credits 148
Tax Equity and Fiscal Responsibility Act of 1982 22, 35, 70
Tax Guide for Small Businesses 10
Tax Incentives for Historic Preservation 75
tax notebook 118
Tax Practice 6
tax rates 61
Tax Reform Act 122
Tax Reform Act of 1984 24, 66, 137, 167
Tax Reform Act of 1986 5, 31, 34, 62, 66, 70, 71, 75, 108, 111, 126, 127, 137, 143, 145, 147, 149, 151
Tax Relief Extension Act of 1999 139
tax-exempt organization 163
Tax-Reform-Act-Of-1986 135
TaxBase 13
TaxCut 63
Taxes 97
Taxpayer Compliance Management Program 47
Taxpayer Relief Act of 1997 15, 62, 101, 107, 125, 173
Taxpayer’s Audit Survival Manual 48
TCMP audit 128
Teachers 39
Technical And Miscellaneous Revenue Act of 1988 127
Telephone 127
telephone 126
Telephone poles 97
tenancy in common 100, 160
Tenant in common 160
tenants 125
Tenants in common 69, 71
Texas 41, 73
This Corner, the IRS 48
Thompson, Charles 45
three-way exchange 162
Tidewell v. Comm. 132
time and materials 44
time value of money 27, 30, 53
timeshare 143
Timing 77
tolls 120
Total Gross Receipts 26
Total Positive Income 26
Toxic liability 166
track record 38
Trade association committees 40
trade or business 111
Training 33
Trash 127
Travel 120
travel 128
Treasury 5, 7
Truck bay doors 97
Trust 69
trust 163
Trusts 71
Tufts 142
TurboTax 123
TurboTax® 119
TurboTax™ 63
two-way exchange 162
two-way trade 159
two-year reinvestment rule 161
two-year rollover 101, 102, 103
two-year rollover rule 100

U.S. Housing Markets 99
U.S. Tax Guide Bulletin 128
Underground pipes and drains 97
Union National Bank 125
unrealized gain 155
unstated interest 138
unwritten rules 33
used personal property 137
used property 161
useful life 79, 116

VA mortgages 139
Vacation home 122, 123
vacation home 102
Value of a Real Estate Investor’s Time 145
Venture Partners, Inc. 46
verbal contracts 5
Vest Pocket Estimator 81
Voight 142
von, Christopher Gal 45
vote 102

W-2 118
Walkway 115
Wall-to-wall carpet 96
Wasnok 125
Wasserman, William 45
Water 126
water rights 161
Weightman 8, 125
Weiner, Allan 46
Weissman 11
Weissman, Marc 11
Weller, Louis 45
West Point 34
West Publishing Company 13
Westchester Development Co. 134
Westlaw 13
Wharton School 38
Who’s Who 40
Williams 132
window of invulnerability 51, 52, 57
Wise 5
Wise, Benjamin 5
wraparound 139, 142
wraparound land contract 141, 142
wraparound mortgage 18
wraparounds 21
writ of certiorari 53
Writer’s Digest 41
Wyoming 72

year-end tax panic 76
Your Income Tax 6, 11, 20, 48, 90, 120

Zacarro, John 35
zero tax 171
zero-percent bracket 62