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Federal Income Taxes, Inflation and Holding Periods for Income-Producing Property

Author

Listed:
  • William B. Brueggeman
  • Jeffrey D. Fisher
  • Jerrold J. Stern

Abstract

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.

Suggested Citation

  • William B. Brueggeman & Jeffrey D. Fisher & Jerrold J. Stern, 1981. "Federal Income Taxes, Inflation and Holding Periods for Income-Producing Property," Real Estate Economics, American Real Estate and Urban Economics Association, vol. 9(2), pages 148-164.
  • Handle: RePEc:bla:reesec:v:9:y:1981:i:2:p:148-164
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    Cited by:

    1. Winston T.H. Koh & Edward H.K. Ng, 2005. "Investing in Real Estate : Mortgage Financing Practices and Optimal Holding Period," Finance Working Papers 22457, East Asian Bureau of Economic Research.
    2. repec:ntj:journl:v:70:y:2017:i:3:p:549-584 is not listed on IDEAS
    3. Cheng, Ping & Lin, Zhenguo & Liu, Yingchun, 2010. "Illiquidity, transaction cost, and optimal holding period for real estate: Theory and application," Journal of Housing Economics, Elsevier, vol. 19(2), pages 109-118, June.
    4. John V. Duca & Patric H. Hendershott & David C. Ling, 2017. "How Taxes and Required Returns Drove Commercial Real Estate Valuations over the Past Four Decades," National Tax Journal, National Tax Association;National Tax Journal, vol. 70(3), pages 549-584, September.

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