DOES RAZAVI PROVIDE A BLUEPRINT FOR SECTION 280A RENTAL AGREEMENTS

Authors
GARDNER RL RANDALL BC STEWART DN
Citation
Rl. Gardner et al., DOES RAZAVI PROVIDE A BLUEPRINT FOR SECTION 280A RENTAL AGREEMENTS, Journal of real estate taxation, 24(2), 1997, pp. 199-215
Citations number
4
Categorie Soggetti
Business Finance
Journal title
Journal of real estate taxation → ACNP
ISSN journal
00935107
Volume
24
Issue
2
Year of publication
1997
Pages
199 - 215
Database
ISI
SICI code
0093-5107(1997)24:2<199:DRPABF>2.0.ZU;2-8
Abstract
An examination of both prior case law and the recent decision of the S ixth Circuit in Razavi to determine how rental agreements should be st ructured between owners and management companies to provide the greate st flexibility for taxpayers. In addition, the ramifications of Razavi will be examined not only in the context of Section 280A, but also in the context of other limitations.