" ... treats the federal income tax consequences of the two principal forms of individual equity ownership in a residential unit in a larger development -- the cooperative unit and the condominium unit. Although the more common situation is that of an apartment in a multi-unit structure, the same rules apply where the individual units are one-family dwellings, townhouses, garden apartments, or any combination."
Published: Washington, D.C., 2006-2007. Title from title screen (viewed April 6, 2015).
Bibliography, etc. Note
Includes bibliographical references.
Formatted Contents Note
Detailed Analysis Introduction What Is a cooperative apartment? Taxation of cooperative apartment owner while owner Taxation of cooperative apartment owner on disposition Qualification as "tenant-stockholder" ([section] 216(b)(2)) Taxation of "cooperative housing corporation" Qualification as "cooperative housing corporation" Taxation of creator of housing cooperative What Is a condominium apartment? Taxation of condominium unit-owner Taxation of condominium unit-owners association Qualification as "condominium management association" ([section] 528(c)) Taxation of creator of condominium Timeshare associations.
Digital File Characteristics
System Details Note
Mode of access: World Wide Web.
Available in Other Form
Print version: Miller, Joel E. Cooperative and condominium apartments. Arlington, VA : Tax Management Inc., -