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Federal Income Taxes, Inflation and Holding Periods for Income‐Producing Property
Author(s) -
Brueggeman William B.,
Fisher Jeffrey D.,
Stern Jerrold J.
Publication year - 1981
Publication title -
real estate economics
Language(s) - English
Resource type - Journals
SCImago Journal Rank - 1.064
H-Index - 61
eISSN - 1540-6229
pISSN - 1080-8620
DOI - 10.1111/1540-6229.00237
Subject(s) - depreciation (economics) , economics , inflation (cosmology) , monetary economics , selection (genetic algorithm) , income tax , property (philosophy) , labour economics , macroeconomics , microeconomics , public economics , profit (economics) , philosophy , physics , epistemology , artificial intelligence , financial capital , theoretical physics , computer science , capital formation
This paper investigates the question of tax‐induced holding periods for income‐producing property, and whether such periods are influenced by selection of depreciation methods and inflation. Also, given that selection of depreciation methods are a function of holding periods, the magnitudes of benefits associated with selection of depreciation methods are examined. These issues are considered for investors affected by the regular minimum tax and the maximum tax as well as those unaffected by such provisions.