investment property

• HOME Investment Partnerships Program: Improving Performance and Accountability; and Updating Property Standards

HUD's HOME Investment Partnerships Program (HOME program or HOME) provides formula grants to states and units of local government to fund a wide range of activities directed to producing or maintaining affordable housing, both homes and rental housing. This proposed rule would amend the HOME regulations to address many of the operational challenges facing participating jurisdictions, particularly challenges related to recent housing market conditions and the alignment of federal housing programs. The proposed rule would also clarify certain existing regulatory requirements and establish new requirements designed to enhance accountability by States and units of local government in the use of HOME funds, strengthen performance standards and require more timely housing production. The prop...

• Federal Register Nbr. 76 FR 78344, December 16, 2011
• Proposed rules
• Housing and Urban Development Department

• Best Way of Holding a Title On an Investment Property

SO you want to buy an investment property but can't make sense of the different ways to hold title. This simple issue can be grounds for a good headache for a seasoned investor, much less someone entering the world of real estate investing.

• San Gabriel Valley Tribune
• December 16, 2010

• Certain Transfers of Property to Regulated Investment Companies [RICs] and Real Estate Investment Trusts [REITs]

This document contains proposed amendments to regulations under section 337(d) of the Internal Revenue Code. The proposed regulations provide guidance concerning certain transfers of property from a C corporation to a Regulated Investment Company (RIC) or a Real Estate Investment Trust (REIT) and will affect the parties to such transactions. This document also invites comments from the public regarding these proposed regulations.

• Federal Register Nbr. 77 FR 22516, April 16, 2012
• Proposed rules
• Treasury Department

• 26 CFR 9.1 - Investment credit—public utility property elections.

• Code of Federal Regulations - Title 26: Internal Revenue

• 16 CFR 802.5 - Acquisitions of investment rental property assets.

• Code of Federal Regulations - Title 16: Commercial Practices

• Determining Real Estate Betas for Markets and Property Types to Set Better Investment Hurdle Rates

Corporate theory states that investment decisions are best made with a hurdle rate that is adjusted for each investment's risks. Although determining a real estate risk premium has been employed by many investors, calculating differential risk premiums within real estate are rare and usually proprietary. Many real estate investors, in fact, may not be aware of the actual risk associated with different property types or markets. Some investors have attempted to apply the Capital Asset Pricing Model (CAPM) for a private real estate investment using real estate investment trust (REIT) returns to develop betas for private investments. This paper compares property and market betas for both private real estate (using the NCREIF Index) and public real estate (using the NAREIT Index) so that in...

• Journal of Real Estate Portfolio Management
• Vol. 12 Nbr. 1, January 2006

• 26 CFR 12.3 - Investment credit, public utility property elections.

• Code of Federal Regulations - Title 26: Internal Revenue

• Tax-Efficient Investment In UK Property For Non-Residents.

UK real estate, particularly prime property in London, has always attracted significant international investment. Now, as the UK property emerges from...

• Mondaq Business Briefing
• Nbr. 2011, January 2011

• 12 CFR 23.4 - Investment in personal property.

• Code of Federal Regulations - Title 12: Banks and Banking

• Appraisers call for investment property accounting standard.

The nation's largest professional association of real estate appraisers has recommended revisions to proposed lease accounting standards, urging the F...

• Real Estate Weekly
• January 05, 2011