Table of Contents
The State Laws Governing Realty Limited Partnerships.
Tax Considerations in Forming the Limited Partnership.
Tax Treatment of the Partnership.
Tax Treatment of the Partners.
Depreciation and Recapture, Rehabs, Historic, and Older Structures.
Interest, Taxes, Fees, ''Soft Costs,'' and Construction Period Expenditures.
Death, Disasters, and Dispositions of Partnership Interests.
Federal Securities Laws and Real Estate Limited Partnerships.
Regulation of the Sellers of Real Estate Limited Partnership Interests.
State Securities Laws and Real Estate Limited Partnerships.