Maximum Returns Using Low-Income and Rehabilitation Housing Credits

Fall/Winter 1988, Vol 13, No 2 Abstract: This article examines the importance of low income and rehabilitation housing credits as well as subsidized rents for a single room occupancy housing. A rehabilitation project is examined to show the effects of housing credits and subsidies on return measures for investors with different income characteristics.

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Japanese Investment in U.S. Real Estate

Fall/Winter 1988, Vol 13, No 2 Abstract: Japanese institutions have been investing in U.S. real estate because of this country’s favorable returns, land costs, dollar-yen exchange rates, inexpensive financing and tax incentives. Current and future trends in the Japanese and U.S. economies indicate that Japanese investment in this country’s real estate will continue.

Speculation in Canadian Housing Markets

Fall/Winter 1988, Vol 13, No 2 Abstract: Analysis of the Canadian housing market and speculative Toronto housing market from 1981 to 1987 does not suggest a price momentum which generates above average speculative returns. However, a prolonged decline in interest rates appears to increase the likelihood of increased speculative profits.

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The Three Boxes of Real Estate Life in the New Age of Taxspeak

Fall/Winter 1988, Vol 13, No 2 Abstract: The Internal Revenue Code of 1986 has put the real estate counselor and other industry-related professionals on the alert to tax management. Strategies to partially circumvent the new restrictions are presented in this article described with the active income box, the passive activity box and the portfolio activities box.

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The Measurement of Housing Affordability

Fall/Winter 1988, Vol 13, No 2 Abstract: This article focuses on the issues affecting the calculation of the housing affordability index. Also investigated is the influence of the national AI and the local mortgage interest rates on two important seller variables, the ratio of selling prices to the listing prices of existing single family homes and… Read more

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The Demise and Resurrection of Installment Sales

Fall/Winter 1988, Vol 13, No 2 Abstract: The author addresses the issue of the TRA of 1986, a recent tax case and how these two focus on the limitation on installment sales as a result of the new allocable installment sale rule. Read More

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