Capitalized Cost

Budget 2013-14: The Government targets multinationals to recover from the GFC - Baker & McKenzie

by Dixon Hearder, Amrit MacIntyre, John Walker | Baker & McKenzie Australia on 5/15/2013

The Treasurer has delivered the 2013-14 Budget. With the Treasurer noting that almost $170 billion has been wiped off tax receipts since the GFC, a series of measures increasing the tax burden of multinationals, foreign...more

Real Estate Tip – Hedge Against Future Inflation: Understanding The Capitalization Rate

by Richard Smith | Bernstein Shur on 4/29/2013

Net operating income ÷ building capital cost = capitalization rate - If you bought a building in 2007 for $450,000 that produces $36,000 in net operating income, your cap rate is 8 percent. If you think of the cap...more

Banks Not Required to Capitalize OREO Costs

by Thomas Blank, Thomas Cotter, Mark Hildreth, W. Kent Ihrig | Shumaker, Loop & Kendrick, LLP on 3/11/2013

The Office of the Chief Counsel of the Internal Revenue Service has issued a Legal Memorandum (Number AM2013-001, dated March 1, 2013) (the “Memorandum”), which has important implications and represents a victory for lenders...more

IRS Uncertain Over Tax Treatment Of OREO Costs

by Deirdre Mitacek | Cullen and Dykman LLP on 3/7/2013

The Internal Revenue Service released two internal advice memoranda this week regarding the proper treatment of expenses incurred by banks and other financial institutions in connection with “Other Real Estate Owned” (“OREO”)...more

Assessment Appeals Commission Holds that Personal Property is Valued at Capitalized Cost

by Brett R. Carter, Joseph Gibbs, Patricia Head Moskal | Bradley Arant Boult Cummings LLP on 2/25/2013

The Assessment Appeals Commission (“AAC”) of the Tennessee State Board of Equalization has reversed a 2011 administrative law judge decision, holding that intangible costs (such as freight, installation, engineering costs and...more

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Budget 2013-14: The Government targets multinationals to recover from the GFC - Baker & McKenzie

Real Estate Tip – Hedge Against Future Inflation: Understanding The Capitalization Rate

Banks Not Required to Capitalize OREO Costs

IRS Uncertain Over Tax Treatment Of OREO Costs

Assessment Appeals Commission Holds that Personal Property is Valued at Capitalized Cost

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