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Real Estate Glossary

Explore our comprehensive collection of real estate investment terms and concepts.

Showing 1 - 12 of 1676 Terms

Refinance

Financing & Mortgages

Understand real estate refinancing strategies. Learn how to lower payments, access equity, and optimize your investment portfolio with current market insights.

Adjusted Basis (S-Corp Shareholder)

Tax Strategies & Implications

Master S-Corp shareholder adjusted basis. Understand its calculation, impact on distributions, loss deductibility, and advanced tax planning strategies for...

Depreciation Cliff

Tax Strategies & Implications

Learn what the Depreciation Cliff is and how it impacts real estate investors' taxable income. Discover strategies to mitigate its financial effects.

Accession to Wealth Doctrine

Tax Strategies & Implications

Understand the Accession to Wealth Doctrine's complex tax implications for real estate investors. Learn its impact on wealth accumulation and regulatory...

Interest Expense Tracing Rules

Tax Strategies & Implications

Master Treasury Regulation § 1.163-8T. Learn to allocate interest expense for tax purposes in complex real estate investment scenarios.

Tax-Exempt Debt

Financing & Mortgages

Master tax-exempt debt in real estate. Discover advanced strategies for municipal bonds, private activity bonds, and their implications for sophisticated...

Loan Proceeds (Taxation)

Tax Strategies & Implications

Understand why loan proceeds are generally tax-free for real estate investors and the specific scenarios that can lead to a taxable event.

S-Corp Distribution

Tax Strategies & Implications

Master S-Corp distributions for real estate. Understand tax-efficient strategies, shareholder basis, and compliance to optimize investor returns.

Stress Test

Financial Analysis & Metrics

Master real estate stress testing. Learn advanced methodologies to assess investment resilience against adverse market conditions, interest rate hikes, and...

Liquidity Strategy

Investment Strategies & Methods

Learn how to develop and implement effective liquidity strategies in real estate investing. Understand managing cash flow, mitigating risks, and ensuring...

Strategic Refinancing

Financing & Mortgages

Master strategic refinancing in real estate. Learn advanced techniques for optimizing portfolios, reducing costs, and leveraging equity for growth.

Loan Proceeds

Financing & Mortgages

Learn what loan proceeds are, how they're used in real estate, and their impact on financing. Essential for intermediate investors.