income property


Also found in: Financial.

income property

n.
Real estate that produces current income, typically from rental payments.
American Heritage® Dictionary of the English Language, Fifth Edition. Copyright © 2016 by Houghton Mifflin Harcourt Publishing Company. Published by Houghton Mifflin Harcourt Publishing Company. All rights reserved.
References in periodicals archive ?
Bakersfield, CA, November 28, 2018 --(PR.com)-- On December 18th, The Income Property Association of Kern will hold its 11th Annual State of the Association Luncheon at Chalet Basque.
CHICAGO: JLL Income Property Trust, an institutionally managed daily NAV REIT (NASDAQ: ZIPTAX; ZIPTMX; ZIPIAX; ZIPIMX), announced its operating results for the first quarter of 2018.
Section Three covers; Building Blocks to Retiring Rich with accompanying chapters; The Allure of Real Estate, Becoming a landlord: Investing in Income Property, Becoming a Lender: Investing in Real Estate-Backed Notes, Buying Options: The Ultimate In-and-Out Transactions, Alternative Sources for Real Estate, Business Structures, Owning a Business, Buying Precious Metals.
Massey Knakal Realty Services' newly-released New York City Income Property Market Report, prepared by Miller Cicero, LLC, reveals that all indicators suggest higher values in the first half of 2006 for walk-ups, elevatored buildings and mixed-use properties.
The US property market is wobbly, but fund manager Keydata says this could be an argument for investing in its Income Property Bond buying in apartment complexes and developments in places like Atlanta, Charlotte, Dallas, Orlando and Washington DC - because rental demand is likely to rise in a downturn.
If the property more closely resembles a capital asset, it is capital; if it more closely resembles ordinary income property, it is ordinary income.
707(b)(2)(B) states that gain on the sale of property between two related partnerships results in ordinary income if the property is ordinary income property in the hands of the purchasing partnership.
The software features the "optimization" method of business valuation to determine the optimum fair market value of any business operation or income property.
This limits the deductibility of contributions of ordinary income property, including:
Since market-specific input values can be used to appraise income property values under the income capitalization method, the investor should be able to use individual specific inputs to determine whether to invest in the property.