Press & Dozier Blogs

Let's say you've purchased a Maryland residential property (defined as having four or fewer dwelling units) at foreclosure, and you want to either move in or rent it as investment property.However, tenants living in it at the time of foreclosure still reside there, under a lease having an unexpired term at what you consider a below-market rent. What, if anything, can you do?

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The cover story in the current issue of Fortune is The Return of Real Estate. While the title is slightly misleading in that it focuses solely on residential real estate, it makes for interesting reading nonetheless (and to be fair, the subtitle of the article suggests the scope of its content).

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Usually when you think of §179 of the Internal Revenue Code, you think of deductions available to businesses for depreciable, tangible "personal" property such as equipment, vehicles and computers. However, Congress has given a gift in the Small Business Jobs Act, signed September 27, 2010, by extending the deductions to include up to $250,000 of Qualified Real Property.

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