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Start Over Author "Scullion, Andrew" Journal strategic finance
2 results on '"Scullion, Andrew"'

1. Moving? Can't sell? Why not rent?

Author

Scullion, Andrew and Trewin, Janet

Subjects
Landlords -- Laws, regulations and rules, House selling -- Laws, regulations and rules, Rents (Property) -- Laws, regulations and rules, Real estate industry -- Laws, regulations and rules, Banking, finance and accounting industries, Business, general, Business, Government regulation, Laws, regulations and rules
Abstract

This is the third in a series on the consequences of renting out a house that previously was a principal residence. The first two articles covered the tax implications of [...]

Published
1999

2. Moving? Want to Rent Out Your House? Part II.

Author

Scullion, Andrew and Trewin, Janet

Subjects
*DWELLINGS -- Marketing, *TAX laws, *DEPRECIATION allowances, *TAX deductions, *AMORTIZATION, *HOME businesses -- Taxation, *TAXATION of rental housing, *REAL property & taxation
Abstract

The article is the second in a two-part piece discussing the tax treatment of renting out a principal residence before its sale. The relevant provisions of the Taxpayer Relief Act of 1997 are reviewed, and details related to home office rules requiring that gains associated with the portion of the residence used for business purposes be recognized rather than deferred are discussed.

Published
1999

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