Category: I

INCOME CAPITALIZATION VALUE RETOTD Episode 00277

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INCOME CAPITALIZATION VALUE The indication of value derived for an income-producing property by converting its anticipated benefits into property value through direct capitalization of expected income or by discounting the annual cash flows for the holding period at a specified…

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INCIDENTS OF OWNERSHIP RETOTD Episode 00221

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INCIDENTS OF OWNERSHIP Any control over property. If you give away property but keep an incident of ownership–for example, you give away an apartment building but retain the right to receive rent–then legally, no gift has been made. This distinction…

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