Federal Income Taxes, Inflation and Holding Periods for Income-Producing Property
This paper investigates the question of tax-induced holding periods for income-producing property, and whether such periods are influenced by selection of depreciation methods and inflation. Also, given that selection of depreciation methods are a function of holding periods, the magnitudes of benefits associated with selection of depreciation methods are examined. These issues are considered for investors affected by the regular minimum tax and the maximum tax as well as those unaffected by such provisions. Copyright American Real Estate and Urban Economics Association.
Year of publication: |
1981
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Authors: | Brueggeman, William B. ; Fisher, Jeffrey D. ; Stern, Jerrold J. |
Published in: |
Real Estate Economics. - American Real Estate and Urban Economics Association - AREUEA. - Vol. 9.1981, 2, p. 148-164
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Publisher: |
American Real Estate and Urban Economics Association - AREUEA |
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