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One of the ways corporations raise funds, increase earnings and enhance liquidity is by freeing capital tied up in their sometimes massive real estate holdings. When a higher rate of return can be generated from their primary businesses than from...
One major traditional reason for investing in commercial real estate was hedging against inflation, yet commercial properties performed abysmally as an inflation hedge in the early 1990s. Moreover, many observers think inflation is dead. Is...
We have come to expect that taxpayers and their advisers, on the one hand, and the Internal Revenue Service, on the other, will have differing views regarding various questions of tax law. Usually, each side can discern at least a kernel of...
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...