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Are Gains or Losses on the Sale of Real Estate Treated on Account of Income or Capital?

This article summarizes key principles, concepts and considerations relating to the classification of gain or loss from the disposition of real estate other than a taxpayer’s principal residence.

Click here to jump immediately to Tax Foresight’s Real Estate Case Finder and filter the results by outcome, court, year, and more.

Access Tax Foresight’s Real Estate Classifier for assistance in determining whether, on the specific facts of your client’s situation, the gain or loss from the disposition of real estate is likely to be classified as on account of business income or capital. 

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