Research Report, Edição 5

200 percent declining 50 percent 70 percent bracket accelerated depreciation adjusted gross income after-tax assets building CALIFORNIA LIBRARY capital gains tax cash flow corporate tax cost depreciation allowances depreciation deductions deterioration differential economic effect equity estate tax shelter excess expenses favorable Federal income tax Federal tax financing homeowners homeownership housing investment improvements increase Internal Revenue Code Internal Revenue Service investment credit investor itemized deductions leveraged leveraged financing loss low-income housing machinery and equipment maintenance mortgage mortgage interest operating ordinary income outlays owner percent declining balance percentage personal holding company present discounted value problems profitability programs property tax real estate real estate investment real estate tax recapture rules rent rental housing repairs Section standard deduction tax benefits tax credits tax depreciation tax incentive tax law tax purposes tax rates tax savings tax structure tax system tax writeoffs tax-free taxable income tenant Treasury urban housing welfare economics