Under the tax law, original issue discount (OID) arises when a debtor issues a debt instrument, such as a bond or note, for an "issue price" less than the face amount of the debt instrument. OID is, in a sense, a subclass of interest. However the...
National Real Estate Investor is pleased to present its fifth Directory of Hotel Management Firms. Listings include companies' headquarters addresses, phone and fax numbers, contact names, and, when provided, number of rooms managed, owned and fee...
Once upon a time, when someone wanted to sell a piece of real estate, they went to a broker and said, "Here, go sell it. Bring me some offers." The broker dutifully made his contacts, gathered, a batch of offers and went back to the seller. That...
The use of the installment method of reporting gain on the disposition of property is one of the most common - and basic - tax-planning techniques. The installment method has also been a favorite target of legislative attention since 1980 and, in...
Daniel Mauck Galbreath, chairman emeritus of The Galbreath Co., died of cancer on Sept. 3 at his home. He was 67. His distinguished career as an international real estate executive, sportsman and civic leader spans more than four decades...
Joseph J. Blake and Associates, Inc. is a national real estate appraisal and consulting firm with offices in eight major cities. For 50 years our firm has engaged exclusively in providing market value appraisals to the nation's leading financial...
In the late-'80s and early-'90s pension funds -- like many other investors -- were burned by the "death and destruction" of the real estate downturn, but by the end of the decade, the size of their assets will probably surpass the National Debt...
A novel re-organization based on a more scientifically driven subgroup to closely study real estate directions is transforming the way Federal Express (FedEx) deals with its combined United States' city station and retail portfolio...
