We found a match
Your institution may have access to this item. Find your institution then sign in to continue.
- Title
Moving? Want to Rent Out Your House? Part II.
- Authors
Scullion, Andrew; Trewin, Janet
- Abstract
The article is the second in a two-part piece discussing the tax treatment of renting out a principal residence before its sale. The relevant provisions of the Taxpayer Relief Act of 1997 are reviewed, and details related to home office rules requiring that gains associated with the portion of the residence used for business purposes be recognized rather than deferred are discussed.
- Subjects
DWELLINGS -- Marketing; TAX laws; DEPRECIATION allowances; TAX deductions; AMORTIZATION; HOME businesses -- Taxation; TAXATION of rental housing; REAL property &; taxation
- Publication
Strategic Finance, 1999, Vol 81, Issue 2, p22
- ISSN
1524-833X
- Publication type
Article