Month: October 2019
Payback Period
Payback Period – David Reecher The amount of time required for cumulative estimated future income from an investment to equal the amount initially invested. It is used to compare alternative inv... Read More Pass-Through Certificates or Securities
Pass-Through Certificates or Securities – David Reecher Securities supported by a pool of mortgages. The principal and interest are due monthly on the mortgages and are passed through to the inv... Read More Passive Loss
Passive Loss – David Reecher Tax term referring to a loss from a passive activity, such as ownership by not operation of rental real estate.... Read More Passive Income
Passive Income – David Reecher Generally, income from rents, royalties, dividends, interest and gains from the sale of securities. A meaning created by the Tax Reform Act of 1986 distinguishes p... Read More Participation or Participating Mortgage
Participation or Participating Mortgage – David Reecher Agreement between a mortgagee and a mortgagor that allows the lender to have a percentage of ownership in that particular property. Allows... Read More Ownership Rights to Realty
Ownership Rights to Realty – David Reecher The right to possess, exclusively occupy, enjoy, control, and dispose of real estate. Ownership rights to realty are granted by the ownership of a titl... Read More Ownership in Severalty
Ownership in Severalty – David Reecher Ownership of property by one person or one legal entity (corporate ownership).... Read More Ownership Form
Ownership Form – David Reecher Methods of owning real estate. Ownership form has important consequences for income tax, estate tax, corporate income tax, and survivorship. Real estate may be own... Read More 