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(Revised May 2013)
Note on Taxation
Every real-estate transaction is affected by the tax consequences that result from its form and substance. Structuring a transaction without a thorough understanding of its tax considerations is likely to reduce the transaction's potential value. The failure to utilize the available tax benefits eliminates one of the major reasons for making a real-estate investment.
Poorvu, William J., Arthur I Segel, Samuel Plimpton, Michael D. Kummer, and Glenn S. Miller. "Note on Taxation." Harvard Business School Background Note 379-192, July 1979. (Revised May 2013.)