Article: Real Estate Tax Shelters Would Have Modest Revival Under Tax Bill

Real estate tax shelters, moribund since passage of the 1986 Tax Reform Act, would be given a new, if somewhat limited, lease on life under the tax bill that the House approved late yesterday.

The provision, designed to ease the burden on real estate professionals who lost most of their write-offs in 1986, would not revive the tax shelter business to levels of the mid-1980s, experts said. But it would provide married couples and possibly some corporations the ability to offset business or professional income with losses from real estate.

"The bill's provisions will restore tax shelters well beyond" their intended beneficiaries in the real estate industry, said David Shulman, chief equity ...

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