loan transaction

See: mortgage
References in periodicals archive ?
Though the taxpayer sought to characterize the second transaction as a loan transaction, the court found that, in reality, it was a sale and that the taxpayer was required to recognize the associated gain.
954(c)(6) can cause double counting of E&P for related CFCs that have inter-company loan transactions, if the CFC obligor accrues (but does not pay) related-party interest on the loan transaction (due to the interaction of the provision with Sec.
The Quijanos argued that they suffered a loss on their mortgage loan transaction because the value of the dollar against the pound had declined between the time of purchase and the time of sale.
As evidence, the Republican cited a last-minute sworn statement by former S&L executive Don Denton, who alleged last week that Hillary Clinton ``summarily dismissed'' his warning in 1986 that a Castle Grande loan transaction might be improper.
Clark said that if he'd known the loan transaction the first lady spoke to Denton about actually was a payment of real estate commissions, he would have considered the loan ``deceptive on its face.
American Property Financing (APF) announced the completion of a $40 million loan transaction to underwrite the conversion of West Village Houses, from a middle-income rental property to a cooperative apartment residence.
4 million loan transaction on behalf of the Catholic Charities Diocese of Brooklyn/Queens.
In addition, well-established authority holds that loan fees are associated with, and have their origin in, the loan transaction.
Mortgage The lender in a mortgage loan transaction.
From their perspective, a multiple property loan transaction or a portfolio loan is an ideal scenario; it's all about diversifying risk, and a portfolio loan helps them achieve that desired diversification on many different levels.
The court reasoned, in part, that the deductibility of the fees is dependent on the origin of the expense, and the origin of the loan fees was the loan transaction, not the redemption.