U.S. real estate investing is popular because it can combine (i) cash yield, (ii) appreciation, and (iii) powerful tax sheltering during the holding period—primarily through current deductions and depreciation (a non-cash expense). In many real estate models, investors aim to (A) reduce current taxable income while holding, and (B) manage or defer gain on disposition (e.g., § 1031). (IRC §§ 61, 162, 167, 168, 1031).
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