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Land for Sale Home | Self Build | Buying Self Build Land | Planning & Building Information | Directory | Forum | Site Map | Land for Sale Land Wanted Glossary Web SelfBuildABC.co.uk Land for Sale Place your free land for sale advert here Records 1 to 10 of 252 Lincolnshire The Rookery Scotter Plot size about 90ft x 70 ft Cost offers over 125000 Details last plot on small development in cul de sac. Contact Fabren Ltd Phone 07962274292 Email fabrenltd@tiscali.co.uk 28/12/2005 Lincolnshire Welton Nr Lincoln Plot size 48ft front X150ft depth Cost 130K OVNO Details Village centre near to shops, schools, Pub, bus route all within walking distance. 5 miles from Lincoln. Planning will be granted for right design. Any other information contact ianhall4@hotmail.com Contact Ian Hall Phone 01673862064 / 07836637922 Email ianhall4@hotmail.com 24/12/2005 England mablethorpe lincolnshire Plot size 18mx 33m Cost 80.000 Details full pp 4 bed dorma Contact evans Phone 07931679813 Email yindadevelopments@onetel.net 23/12/2005 Essex Basildon Plot size 0.12 acres Cost 12,450 Details Our site at Crays Hill is next to existing housing and on the busy A129. The A127 Southend Arterial road is close and Basildon town centre 3 miles away. Basildon is located within the Thames Gateway, an area earmarked for substantial growth in the governments Sustainable Communities Plan. South Essex is expected to change enormously, with some areas set to see their population increase by 50 per cent over the next 20 years. The East of England Regional Assembly proposes reviews of the Green Belt in the Thames Gateway and states that Basildon will require 10,700 new homes by 2021. Only 34 per cent of Basingstokes housing requirements have presently been identified. Just over a mile from our land is the 90 acre Gardiners Lane South site, which is being developed as a major mixed-use development providing 8,000 new jobs, 500 additional homes and leisure facilities, supported by improved access to the A127. Contact PropertySpy PLC Phone 0870 124 1001 Email enquries@propertyspy.com 22/12/2005 Sussex Eastbourne Plot size 0.47 acre Cost 1.5m Details Development Opportunity near the town centre with Detailed Planning Permission granted to demolish existing 11 flats and build 25 (2 bedroom) retirement flats. INTERESTED!!! For more details contact me. Contact William Erinle Phone 07861181527 Email william.erinle@remax-bh.co.uk 21/12/2005 Buckinghamshire Saunderton Plot size 0.12 acres Cost 10,950 Details Saunderton is located between High Wycombe and Princes Risborough, within the Chilterns Area of Outstanding Natural Beauty. Residents in the area are described as "wealthy commuters living in villages" - ACORN. Our site is ideally situated adjacent to recent new housing and a few minutes walk from Saunderton railway station - regular peak time service to High Wycombe (one stop) and London Marylebone. The M40 motorway (Junctions 4 or 5) is within easy driving distance and there is a bus service to both High Wycombe and Princes Risborough. Developments in the local area Michael Shanley Homes have just constructed Beechwood View Housing development consisting of thirteen 2 and 3 bedroom houses and two 2 bedroom apartments. Molins Plc have submitted an application to High Wycombe District Council to redevelop 56,000 sq.m of business space with 1,866 parking spaces. This redevelopment will require a roundabout to be built on the edge of the land at the intersection between Haw Lane and the A4010 Wycombe Road. Contact PropertySpy PLC Phone 0870 124 1001 Email enquries@propertyspy.com 20/12/2005 England sussex Plot size .11 hectare Cost 150,000 Details 18th Century Coach House Town Center Location, in "sorry" state of repair. Planning Permission applied for refused, but waiting for appeal. Contact Paul Freeman Phone 01424 733490 / 07980 811856 Email oistins@lineone.net 12/12/2005 Herefordshire Marden Plot size 15 Plots Cost 150k to 225k Details Pretty Village location 15 self build plots six with pony paddock attached.Outline planning consent granted nine detached plots and six semi det plots. Contact Nigel Phone 0118 926 2079 Email nigeloveral@btinternet.com 09/12/2005 Lincolnshire scotter nr scunthorpe Plot size 0.94 acres Cost negotiable Details road access water on site triangular shaped plot out skirts of village Contact jayne Phone 01623 432860 Email sales@promographics.co.uk 07/12/2005 Yorkshire SKIPTON AREA Plot size 500+ SQ M Cost 175,000 Details END OF CUL DE SAC PLOT. O.P.P.FOR DETACHED HOUSE AND GARAGE. VILLAGE LOCATION. Contact ROBERT MAUDE Phone 01282 843200 Email rhmaude@yahoo.co.uk 06/12/2005 Next Last
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Aspen real estate professionals since 1961 One Website, every property for sale in the Roaring Fork Valley and beyond... Search Mason & Morse Featured Properties Simple MLS Search Area Aspen – Aspen MLS Snowmass Village – Aspen MLS Woody Creek/Old Snowmass – Aspen MLS Basalt – Aspen MLS Carbondale – GWS MLS Glenwood Springs - GWS MLS Beyond Roaring Fork Valley - GWS MLS Property Type Homes Condo/Townhouse Duplex Fractional Homesites Farm/Ranch Commercial Price Range Below $100,000 $100,000 to $250,000 $250,001 to $500,000 $500,001 to $750,000 $750,001 to $1,000,000 $1,000,001 to $3,000,000 $3,000,001 to $5,000,000 Above $5,000,000 Detailed MLS Search Aspen MLS Glenwood MLS -- We've Built Our Reputation from the Ground Up 1961 was a year for the history books. John F. Kennedy became the 35th President of the United States. Alan Shepard explored the final frontier. Chubby Checker introduced the "Twist" on American Bandstand. Two long-time Aspenites, Bill Mason and Wendy Morse, opened the doors of their real estate company at the corner of Hyman and Galena in downtown Aspen, Colorado. And the rest, as they say, is history. In 1961, Mason & Morse Real Estate was founded in Aspen, Colorado on the principles of enthusiasm and integrity. Hard work and market knowledge. Passion and commitment. A focus on and a desire to provide the best possible real estate services to our valued clients. Today, over forty-three years later, those founding principals still guide our company on a daily basis. All of which combine to strengthen our position as the most respected Aspen real estate company in Colorado. At Mason & Morse, we have been bringing Aspen buyers and sellers together for over forty-three years. And in Aspen Colorado real estate, it's nice to know someone who has been around the block. Spend some time with our Agents. We think you will find it will be time well spent. Sign Up for our Net Letter Stay on top of Colorado Real Estate! Email The Source For Real Estate Since 1961 With offices in Aspen, Basalt, Carbondale, Glenwood Springs, and Redstone, Mason & Morse Real Estate knows the Colorado Territory. Please don't hesitate to call us. We're eager to earn your confidence and we have a lot of Aspen real estate information to share with you. For a complimentary copy of our Sourcebook, call us, stop by one of our five offices or Register Online NOW ! Site Powered by Intrcomm Technology's SMC
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Home Finance | Mortgage Refinance | Home Equity Loans | Home Equity Line of Credit -- BUY A HOME SELL A HOME HOME LOANS NEW HOME CONSTRUCTION ABOUT US MY ACCOUNT Find a REALTOR ® Buy or sell your home and you may receive a Gift Card worth up to $1,000. Find a REALTOR ® Find a Builder with iNest and Get 1% Cash Back! Finance Your Home Get a Mortgage Refinance Your Mortgage Home Equity Loan / Line of Credit Online Credit Report Search Homes for Sale Start Your Search Home Price Check ® Additional Services Insurance Quotes Get a Home Warranty Get a Home Inspection Find a Mover Find Home Improvement Professionals Change Your Address Setup Your Utilities Learning Center Qualifying for Home Loan How Much Can You Afford? How To Choose the Right Loan You are here: Home | Home Finance Center Get Banks Competing for Your Home Loan RealEstate.com has partnered with LendingTree to provide you with up to four offers for a home mortgage in one easy step. 3 Great Reasons to Get Your Mortgage Now 1. Get Pre-Qualified Many homeowners will require proof of pre-qualification before they will consider an offer for purchase on their home,so be prepared. 2. Rates are Low Rates are still at record lows so get the best rate possible by getting multiple offers from Lenders. Youonly need to fill out onesimple form. 3. Customer Care Our customer care agents are here to help you through the entire process. Whether you are a first-time homebuyer or a veteran of homebuying, we have you covered. You can complete your mortgage request over the phone with one of our trained customer care agents. Call 1-800-RealEstate. We're here to help you. Already submitted a mortgage request? Login to view offers. We Also Offer the Following Home Finance Products Since rates are low, you may want to consider refinancing your current home. Need money for home improvement. It may be tax deductible. Check with your tax advisor first. Know Your Credit Score. Make Smarter Decisions. Credit Reports TM , Score Power ® and Score Watch TM give you the tools you need to understand, manage and use your credit wisely. Figure Out How Much You Can Afford Total gross monthly income: Total monthly debt: Monthly payments you can afford with 28% rule: Monthly payments you can afford with 36% rule: Are You Paying Private Mortgage Insurance? Facts About Adjustable Rate Mortgages Choosing the Best Mortgage Which is better: 15 or 30 year term? Are extra payments advantageous? What will adjustable rate payments be? Buying a Home | Selling a Home | Homes for Sale | Credit Report & Score | House Prices at Domania New Home Construction | Find a Mover | Find a REALTOR ® | Home Financing | Real Estate Learning Center Customer Service | Publications | For the Media | News Releases | Join Our Real Estate Network | Post Home Listings Privacy | Security | Terms of Use | Jobs | Disclosures and Licenses | Sitemap | Loans | Commercial Real Estate Houses for Sale in: Atlanta | Austin | Boston | Charlotte | Chicago | Dallas | Denver | Houston | Las Vegas | Los Angeles Miami | Minneapolis | New York | Philadelphia | Phoenix | San Antonio | San Diego | San Francisco | Seattle Washington, DC | Real Estate in More Cities LendingTree technology and processes are patented under US Patent Nos. 6,385,594 and 6,611,816. © 1998 - Real Estate.com, a service of LendingTree, LLC. All Rights Reserved.This site is directed at, and made available to, persons in the continental U.S., Alaska and Hawaii only. Conversion to LendingTree, LLC We are pledged to the letter and spirit of U.S. policy for the achievement of equal housing opportunity throughout the Nation. We encourage and support an affirmative advertising and marketing program in which there are no barriers to obtaining housing because of race, color, religion, sex, handicap, familial status, or national origin. REALTOR ® -- A registered collective membership mark that identifies a real estate professional who is a member of the National Association of REALTORS ® and subscribes to its strict Code of Ethics. Not all of the real estate professionals participating in the "Agent's Competing" program are REALTORS ® , which are members of the National Association of REALTORS ® . The Home Depot ® is not affiliated with LendingTree, LLC. The Home Depot ® is a registered trademark of Homer TLC, Inc. RealEstate.com is not sponsored by or affiliated with the parent franchisor companies of any of the participating members of its network. Partner Sites: Citysearch | Expedia | Hotels.com | Ticketmaster.com | Hotwire.com | Entertainment.com | Match.com Home Shopping Network | ReserveAmerica | LendingTree.com | iNest | ServiceMagic | Ask Jeeves | Gift Ideas Mortgage Calculator | Refinance at GetSmart | LendingTree Mortgage | Free Online Credit Report | Home Equity Loans
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Real estate brokers and sales agents Skip Navigation Links Latest Numbers U.S. Department of Labor Bureau of Labor Statistics Occupational Outlook Handbook www.bls.gov Search the Handbook BLS Home | OOH Home | Frequently Asked Questions | A-Z Index | Contact Us Printer-friendly version ( HTML ) -- PDF ) -- Real Estate Brokers and Sales Agents Nature of the Work Working Conditions Training, Other Qualifications, and Advancement Employment Job Outlook Earnings Related Occupations Sources of Additional Information Significant Points Real estate brokers and sales agents often work evenings and weekends and usually are on call to suit the needs of clients. A license is required in every State and the District of Columbia. Although gaining a job may be relatively easy, beginning workers may face competition fromwell-established, more experienced agents and brokers in obtaining listings and in closing an adequate number of sales. Employment is sensitive to swings in the economy, especially interest rates; during periodsof declining economic activity and increasing interest rates, the volume of sales and the resultingdemand for sales workers fall. Nature of the Work [ About this section ] Back to Top One of the most complex and significant financial events in peoples lives is the purchase or sale of a home or investment property. Because of this complexity and significance, people typically seek the help of real estate brokers and sales agents when buying or selling real estate. Real estate brokers and sales agents have a thorough knowledge of the real estate market in their communities. They know which neighborhoods will best fit clients needs and budgets. They are familiar with local zoning and tax laws and know where to obtain financing. Agents and brokers also act as intermediaries in price negotiations between buyers and sellers. Real estate agents usually are independent sales workers who provide their services to a licensed real estate broker on a contract basis. In return, the broker pays the agent a portion of the commission earned from the agents sale of the property. Brokers are independent businesspeople who sell real estate owned by others; they also may rent or manage properties for a fee. When selling real estate, brokers arrange for title searches and for meetings between buyers and sellers during which the details of the transactions are agreed upon and the new owners take possession of the property. A broker may help to arrange favorable financing from a lender for the prospective buyer; often, this makes the difference between success and failure in closing a sale. In some cases, brokers and agents assume primary responsibility for closing sales; in others, lawyers or lenders do. Brokers supervise agents who may have many of the same job duties. Brokers also supervise their own offices, advertise properties, and handle other business matters. Some combine other types of work, such as selling insurance or practicing law, with their real estate business. Besides making sales, agents and brokers must have properties to sell. Consequently, they spend a significant amount of time obtaining listingsagreements by owners to place properties for sale with the firm. When listing a property for sale, agents and brokers compare the listed property with similar properties that recently sold, in order to determine a competitive market price for the property. Once the property is sold, both the agent who sold it and the agent who obtained the listing receive a portion of the commission. Thus, agents who sell a property that they themselves have listed can increase their commission. Most real estate brokers and sales agents sell residential property. A small numberusually employed in large or specialized firmssell commercial, industrial, agricultural, or other types of real estate. Every specialty requires knowledge of that particular type of property and clientele. Selling or leasing business property requires an understanding of leasing practices, business trends, and the location of the property. Agents who sell or lease industrial properties must know about the regions transportation, utilities, and labor supply. Whatever the type of property, the agent or broker must know how to meet the clients particular requirements. Before showing residential properties to potential buyers, agents meet with them to get a feeling for the type of home the buyers would like. In this prequalifying phase, the agent determines how much the buyers can afford to spend. In addition, the agent and the buyer usually sign a loyalty contract which states that the agent will be the only one to show houses to buyers. An agent or broker then generates lists of properties for sale, their location and description, and available sources of financing. In some cases, agents and brokers use computers to give buyers a virtual tour of properties in which they are interested. With a computer, buyers can view interior and exterior images or floor plans without leaving the real estate office. Agents may meet several times with prospective buyers to discuss and visit available properties. Agents identify and emphasize the most pertinent selling points. To a young family looking for a house, they may emphasize the convenient floor plan, the areas low crime rate, and the proximity to schools and shopping centers. To a potential investor, they may point out the tax advantages of owning a rental property and the ease of finding a renter. If bargaining over price becomes necessary, agents must follow their clients instructions carefully and may have to present counteroffers in order to get the best possible price. Once both parties have signed the contract, the real estate broker or agent must make sure that all special terms of the contract are met before the closing date. For example, the agent must make sure that the mandated and agreed-upon inspections, including that of the home and termite and radon inspections, take place. Also, if the seller agrees to any repairs, the broker or agent must see that they are made. Increasingly, brokers and agents are handling environmental problems as well, by making sure that the properties they sell meet environmental regulations. For example, they may be responsible for dealing with lead paint on the walls. While loan officers, attorneys, or other persons handle many details, the agent must ensure that they are carried out. Working Conditions [ About this section ] Back to Top Advances in telecommunications and the ability to retrieve data about properties over the Internet allow many real estate brokers and sales agents to work out of their homes instead of real estate offices. Even with this convenience, much of the time of these workers is spent away from their desksshowing properties to customers, analyzing properties for sale, meeting with prospective clients, or researching the state of the market. Agents and brokers often work more than a standard 40-hour week. They usually work evenings and weekends and are always on call to suit the needs of clients. Although the hours are long and frequently irregular, most agents and brokers have the freedom to determine their own schedule. Consequently, they can arrange their work so that they can have time off when they want it. Business usually is slower during the winter season. Training, Other Qualifications, and Advancement [ About this section ] Back to Top In every State and the District of Columbia, real estate brokers and sales agents must be licensed. Prospective agents must be high school graduates, be at least 18 years old, and pass a written test. The examinationmore comprehensive for brokers than for agentsincludes questions on basic real estate transactions and laws affecting the sale of property. Most States require candidates for the general sales license to complete between 30 and 90 hours of classroom instruction. Those seeking a brokers license need between 60 and 90 hours of formal training and a specific amount of experience selling real estate, usually 1 to 3 years. Some States waive the experience requirements for the brokers license for applicants who have a bachelors degree in real estate. State licenses typically must be renewed every 1 or 2 years; usually, no examination needs to be taken. However, many States require continuing education for license renewals. Prospective agents and brokers should contact the real estate licensing commission of the State in which they wish to work in order to verify the exact licensing requirements. As real estate transactions have become more legally complex, many firms have turned to college graduates to fill positions. A large number of agents and brokers have some college training. College courses in real estate, finance, business administration, statistics, economics, law, and English are helpful. For those who intend to start their own company, business courses such as marketing and accounting are as significant as courses in real estate or finance. Personality traits are equally as important as ones academic background. Brokers look for applicants who possess a pleasant personality, are honest, and present a neat appearance. Maturity, good judgment, trustworthiness, and enthusiasm for the job are required in order to encourage prospective customers in this highly competitive field. Agents should be well organized, be detail oriented, and have a good memory for names, faces, and business particulars. Those interested in jobs as real estate agents often begin in their own communities. Their knowledge of local neighborhoods is a clear advantage. Under the direction of an experienced agent, beginners learn the practical aspects of the job, including the use of computers to locate or list available properties and identify sources of financing. Many firms offer formal training programs for both beginners and experienced agents. Larger firms usually offer more extensive programs than smaller firms. More than a thousand universities, colleges, and junior colleges offer courses in real estate. At some, a student can earn an associates or bachelors degree with a major in real estate; several offer advanced degrees. Many local real estate associations that are members of the National Association of Realtors sponsor courses covering the fundamentals and legal aspects of the field. Advanced courses in mortgage financing, property development and management, and other subjects also are available. Advancement opportunities for agents may take the form of higher rates of commission. As agents gain knowledge and expertise, they become more efficient in closing a greater number of transactions and increase their earnings. In many large firms, experienced agents can advance to sales manager or general manager. Persons who have received their brokers license may open their own offices. Others with experience and training in estimating property value may become real estate appraisers, and people familiar with operating and maintaining rental properties may become property managers. (See the Handbook statements on property, real estate, and community association managers ; and appraisers and assessors of real estate . ) Experienced agents and brokers with a thorough knowledge of business conditions and property values in their localities may enter mortgage financing or real estate investment counseling. Employment [ About this section ] Back to Top In 2004, real estate brokers and sales agents held about 460,000 jobs; real estate sales agents held approximately 24 percent of these jobs. Many worked part time, combining their real estate activities with other careers. About 6 out of 10 real estate agents and brokers were self-employed. Real estate is sold in all areas, but employment is concentrated in large urban areas and in rapidly growing communities. Most real estate firms are relatively small; indeed, some are one-person businesses. By contrast, some large real estate firms have several hundred agents operating out of numerous branch offices. Many brokers have franchise agreements with national or regional real estate organizations. Under this type of arrangement, the broker pays a fee in exchange for the privilege of using the more widely known name of the parent organization. Although franchised brokers often receive help in training sales staff and running their offices, they bear the ultimate responsibility for the success or failure of their firms. Real estate brokers and sales agents are older, on average, than most other workers. Historically, many homemakers and retired persons were attracted to real estate sales by the flexible and part-time work schedules characteristic of the field. These individuals could enter, leave, and later return to the occupation, depending on the strength of the real estate market, their family responsibilities, or other personal circumstances. Recently, however, the attractiveness of part-time real estate work has declined, as increasingly complex legal and technological requirements are raising startup costs associated with becoming an agent. Job Outlook [ About this section ] Back to Top Employment of real estate brokers and sales agents is expected to grow about as fast as average for all occupations through the year 2014, because of the increasing housing needs of a growing population, as well as the perception that real estate is a good investment. Relatively low interest rates should continue to stimulate sales of real estate, resulting in the need for more agents and brokers. In addition, a large number of job openings will arise each year from the need to replace workers who transfer to other occupations or leave the labor force. However, job growth will be somewhat limited by the increasing use of technology, which is improving the productivity of agents and brokers. For example, prospective customers often can perform their own searches for properties that meet their criteria by accessing real estate information on the Internet. The increasing use of technology is likely to be more detrimental to part-time or temporary real estate agents than to full-time agents, because part-time agents generally are not able to compete with full-time agents who have invested in new technology. Changing legal requirements, such as disclosure laws, also may dissuade some who are not serious about practicing full time from continuing to work part time. This occupation is relatively easy to enter and is attractive because of its flexible working conditions; the high interest in, and familiarity with, local real estate markets that entrants often have; and the potential for high earnings. Therefore, although gaining a job as a real estate agent or broker may be relatively easy, beginning agents and brokers may face competition from their well-established, more experienced counterparts in obtaining listings and in closing an adequate number of sales. Well-trained, ambitious people who enjoy sellingparticularly those with extensive social and business connections in their communitiesshould have the best chance for success. Employment of real estate brokers and sales agents often is sensitive to swings in the economy, especially interest rates. During periods of declining economic activity and increasing interest rates, the volume of sales and the resulting demand for sales workers falls. As a result, the earnings of agents and brokers decline, and many work fewer hours or leave the occupation altogether. Earnings [ About this section ] Back to Top The median annual earnings of salaried real estate sales agents, including commissions, were $35,670 in May 2004.The middle 50 percent earned between $23,500 and $58,110 a year.The lowest 10 percent earned less than $17,600, and the highest 10 percent earned more than $92,770.Median hourly earnings in the industries employing the largest number of real estate sales agents in May 2004 were as follows: Residential building construction $54,770 Offices of real estate agents and brokers 37,970 Activities related to real estate 32,460 Lessors of real estate 25,840 Median annual earnings of salaried real estate brokers, including commission, were $58,720in May 2004. The middle 50 percent earned between $33,480 and $99,820 a year.Median annual earning of real estate brokers were $61,550 in offices of real estateagents and brokers and $44,920 in activities related to real estate. Commissions on sales are the main source of earnings of real estate agents and brokers.The rate of commission varies according to whatever the agent and broker agree on, the typeof property, and its value. The percentage paid on the sale of farm and commercialproperties or unimproved land is typically higher than the percentage paid for selling a home. Commissions may be divided among several agents and brokers. When the property issold, the broker or agent who obtained the listing usually shares the commission with thebroker or agent who made the sale and with the firm that employs each of them. Although anagents share varies greatly from one firm to another, often it is about half of the totalamount received by the firm. Agents who both list and sell a property maximize their commission. Income usually increases as an agent gains experience, but individual motivation,economic conditions, and the type and location of the property also affect earnings.Sales workers who are active in community organizations and in local real estate associationscan broaden their contacts and increase their earnings. A beginners earnings often areirregular, because a few weeks or even months may go by without a sale. Although some brokersallow an agent to draw against future earnings from a special account, the practice is notcommon with new employees. The beginner, therefore, should have enough money to live forabout 6 months or until commissions increase. Related Occupations [ About this section ] Back to Top Selling expensive items such as homes requires maturity, tact, and a sense of responsibility.Other sales workers who find these character traits important in their workinclude insurance sales agents ; retail salespersons ; sales representatives, wholesale and manufacturing ; and securities, commodities, and financial services sales agents .Although not involving sales, the work of property, real estate, and community association managers ,as well as appraisers and assessors of real estate, requires an understanding of real estate. Sources of Additional Information [ About this section ] Back to Top Disclaimer: Links to non-BLS Internet sites are provided for your convenience and do not constitute an endorsement. Information on licensing requirements for real estate brokers and sales agents is available from most local real estate organizations or from the State real estate commission or board. More information about opportunities in real estate is available on the Internet site of the following organization: National Association of Realtors. Internet: http://www.realtor.org OOH ONET Codes [ About this section ] Back to Top 41-9021.00, 41-9022.00 Suggested citation: Bureau of Labor Statistics, U.S. Department of Labor, Occupational Outlook Handbook , 2006-07 Edition , Real Estate Brokers and Sales Agents , on the Internet at http://www.bls.gov/oco/ ocos120.htm (visited December 29, 2005 ). 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Rental Property (Including Rental
Publication 527 (2005), Residential Rental Property Home | Contact IRS | About IRS | Site Map | Español | Help Advanced Search Search Tips IRS Resources Compliance & Enforcement Contact My Local Office e-file Forms and Publications Frequently Asked Questions News Taxpayer Advocacy Where To File Publication 527 (2005), Residential Rental Property (Including Rental of Vacation Homes) For use in preparing 2005 Returns Table of Contents Publication 527 - Introductory Material Reminder Introduction Sale of main home used as rental property. Tax questions. Ordering forms and publications. Useful Items - You may want to see: Publication 527 - Main Contents Rental Income Rental Expenses Repairs and Improvements Other Expenses Condominiums and Cooperatives Not Rented for Profit Property Changed to Rental Use Renting Part of Property Personal Use of Dwelling Unit (Including Vacation Home) Dwelling Unit Used as Home Figuring Days of Personal Use How To Divide Expenses How To Figure Rental Income and Deductions Depreciation Filing an amended return. Changing your accounting method. MACRS MACRS Depreciation Under GDS Optional Tables MACRS Depreciation Under ADS Casualties and Thefts Limits on Rental Losses At-Risk Rules Passive Activity Limits How To Report Rental Income and Expenses Schedule E (Form 1040) Publication 527 - Additional Material How To Get Tax Help Index Next More Online Publications Accessibility | FirstGov.gov | Freedom of Information Act | Important Links | IRS Privacy Policy | U.S. Treasury