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The Crain Communications Building is a 39-story, 582 foot (177 m) skyscraper located at 150 North Michigan Avenue in downtown Chicago, Illinois. [1] It was also known as the Smurfit–Stone Building and the Stone Container Building.
Residential energy property expenditures are eligible for the credit if the purchase: (1) is installed on or in connection with a dwelling unit located in the United States and owned by the taxpayer and used as his principal residence (section 121); (2) the item is originally placed in service by the taxpayer and (3) it is qualified energy ...
This tax may be imposed on real estate or personal property. The tax is nearly always computed as the fair market value of the property, multiplied by an assessment ratio, multiplied by a tax rate, and is generally an obligation of the owner of the property. Values are determined by local officials, and may be disputed by property owners.
The administration of real estate tax is handled by the municipality in whose territory the real estate lies. In cities with multiple city districts, the tax administration of real estate tax is handled by the department of local taxes and fees and not by the city districts. For example, Bratislava or Košice. [55]
Taxpayers who hold real estate as inventory, or who purchase real estate for re-sale, are considered "dealers". These properties are not eligible for Section 1031 treatment. However, if a taxpayer is a dealer and also an investor, he or she can use Section 1031 on qualifying like properties.
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The company was established in 1930 by Arthur Rubloff, who was responsible for some of the most notable and successful real estate developments in Chicago, including The Brunswick Building, the Greyhound Bus Terminal, Evergreen Plaza Shopping Center and the Carl Sandburg Village. Rubloff was involved in hundreds of real estate deals during his ...
Heitman LLC (Heitman) is an American real estate investment firm headquartered in Chicago. It has three main business areas, private equity real estate, real estate debt and investment in real estate securities such as Real estate investment trusts (REITs). Outside the United States, the firm has offices in Europe and Asia-Pacific.
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