10 ENGLISH BOOKS RELATING TO «NONRECOURSE»
Discover the use of
nonrecourse in the following bibliographical selection. Books relating to
nonrecourse and brief extracts from same to provide context of its use in English literature.
1
Federal Income Tax: Code and Regulations--Selected Sections ...
(3) Determination of partner nonrecourse debt minimum gain. — For any
partnership taxable year, the determination of partner nonrecourse debt minimum
gain and the net increase or decrease in partner nonrecourse debt minimum gain
must ...
Martin B. Dickinson, 2008
2
Collier on Bankruptcy Taxation
Thus, the partners' interests in the partnership are equal and the cost recovery
deduction must be reallocated equally between A and 13127 [C] Allocations
Attributable to Nonrecourse Liabilities The regulations establish a special set of
rules ...
Myron M. Sheinfeld, Fred T. Witt, Milton B. Hyman, 2013
3
The Code of Federal Regulations of the United States of America
(3) Conversions of recourse or partner nonrecourse debt Into nonrecourse debt. (
h) Distribution of nonrecourse liability proceeds allocable to an Increase In
partnership minimum gain. (1) In general. (2) Distribution allocable to
nonrecourse ...
Internal Revenue Service (IRS) Staff, 1997
4
L.S.A., List of C.F.R. Sections Affected
§1.704-2 Allocations attributable to nonrecourse liabilities. (a) Table of contents.
This paragraph contains a listing of the major headings of this §1.704—2. §1.704
—2 Allocations attributable to nonrecourse liabilities. (a) Table of contents.
5
50 CFR Wildlife and Fisheries: CFR Parts ...
(i) Partnership nonrecourse liabilities where a partner bears the economic risk of
loss—(1) In general. Partnership losses, deductions, or section 705(a)(2)(B)
expenditures that are attributable to a particular partner nonrecourse liability ...
Office of The Federal Register, 2013
6
South-Western Federal Taxation: Internal Revenue Code of ...
to the extent the net decrease in partner nonrecourse debt minimum gain arises
because a partner noncourse liabliltiy become partially or wholly a nonrecourse
liability. The amount that would otherwise be subject to the partner nonrecourse ...
7
Joint Ventures Involving Tax-Exempt Organizations
To qualify for the exception from the Fractions Rule, a minimum gain chargeback
(or a partner nonrecourse debt minimum gain chargeback) to a partner must be
attributable to nonrecourse deductions (or separately, on a debt-by-debt basis, ...
8
Understanding Federal Income Taxation
Divided into five distinct sections, Understanding Federal Income Taxation addresses in detail the fundamental questions raised in individual income tax courses: • What items of economic income or gain will be includable in gross income? ...
J. Martin Burke, Michael K. Friel, 2010
9
Understanding Partnership and LLC Taxation
depreciation deductions) and if the property is used to secure additional
nonrecourse borrowing (e.g., a second mortgage loan). Conversely, minimum
gain decreases as the difference between a nonrecourse liability and the basis of
the ...
Jerold A. Friedland, 2012
10
Code of Federal Regulations, Title 26, Internal Revenue, PT. ...
(3) Minimum gain chargebacks attributable to nonrecourse deductions.
Commencing with the first taxable year of the partnership in which a minimum
gain chargeback (or partner nonrecourse debt minimum gain chargeback) occurs
, ...
Office of the Federal Register (U S ), 2009
10 NEWS ITEMS WHICH INCLUDE THE TERM «NONRECOURSE»
Find out what the national and international press are talking about and how the term
nonrecourse is used in the context of the following news items.
Construction set to begin on long-planned West 25th Street Lofts …
Through Love Funding, a HUD designated lender, the 40-year, nonrecourse FHA-insured loan covers both construction and permanent ... «Crain's Cleveland Business, Jul 15»
Grandbridge Real Estate Capital closes $16 million loan for 240-unit …
The loan was nonrecourse to the borrower and retired existing maturing debt. Tags | Grandbridge Real Estate Capital, Minnesota, Multifamily, ... «REjournals.com, Jul 15»
Clean Fund Raises $60 Million In New Financing
The Company's direct financing program provides up to 30-year, nonrecourse financing for major renovations involving solar, water, and ... «Business Wire, Jul 15»
Senate amendment to limit sugar loans withdrawn
Mark Kirk, R-Ill, presented an amendment that would stop the U.S. Department of Agriculture from granting nonrecourse loans to any processor ... «Grand Forks Herald, Jul 15»
Buying and Selling Your HUD-Financed Long Term Care Project …
So you have refinanced your long term care facility with Federal Housing Authority (FHA)-insured financing – a nonrecourse, 30-year (or ... «JD Supra, Jul 15»
Greystone Bassuk Closes $254M Bank of China Loan Facility for …
The facility, which closed in June, is structured as a four-year deal with a six-year extension option on a nonrecourse basis, according to the ... «Commercial Observer, Jul 15»
Grandbridge Finances $16M Multifamily Property
The loan was nonrecourse to the borrower and cleared existing maturing debt. Tags: first mortgage loan, Grandbridge Real Estate Capital, ... «Multi-Housing News, Jul 15»
EB-5 Funding Is Turning Miami China-Centric
... EB-5 capital at an effective interest cost lower than market as well as typically on a nonrecourse basis, which is very appealing to developers. «Daily Business Review, Jul 15»
Mortgage: What happens to reverse mortgage after your parents die?
HECMs are nonrecourse loans, so once the property is sold or given to the lender, the debt is considered satisfied and cannot be pursued ... «Chron.com, Jul 15»
Clean Fund Adds Solar Professional Brandon Deno
The financing provides for nonrecourse financing up to 30 years, offering property owners an accelerated path to lower utility costs and ... «Business Wire, Jul 15»
