What the references support
The sources below provide context for rental income, transaction adjustments, valuation, lending, compensation and investment risk. They do not supply local market inputs or endorse the site’s hypothetical results. Individual calculator and guide pages select relevant entries from this list and explain the purpose of each link. Check the source itself for its scope, effective date and any later revision.
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Reference list
- IRS — Publication 527 (2025), Residential Rental PropertyRental income and expense concepts; operating/rental expense context.
- Fannie Mae — Selling Guide B3-3.8-01, General Rental Income Information (09/02/2026)Current U.S. rental-income documentation context; comps/market rent and qualifying-income concepts.
- Fannie Mae — Selling Guide B3-3.8-03, Short-Term Rental (09/02/2026)Current short-term-rental income context and vacancy/maintenance treatment.
- CFPB — Regulation Z §1026.38 — Closing DisclosureClosing-disclosure treatment of prorated taxes/assessments and transaction adjustments.
- IRS — Instructions for Form 709 (2025) — real property valuationComparable-sales concept and adjusting for differences in date, size, condition and location.
- National Association of REALTORS® — 2026 Code of Ethics & Standards of PracticeBroker compensation is not set by law and is fully negotiable.
- IRS — Publication 523 (2025), Selling Your HomeSelling expenses, commissions, amount realized and real-estate tax day allocation context.
- Office of the Comptroller of the Currency — Comptroller's Handbook — Commercial Real Estate LendingNOI, direct capitalization, cap-rate valuation and DCF concepts for commercial real estate.
- Appraisal Institute — Basic Formulas — Income CapitalizationIncome/cap-rate/value relationships, gross income multiplier and debt-coverage formula references.
- GovInfo / HUD — 24 CFR §880.608 — Security deposits (federal housing program example)Program-specific example referencing state/local deposit requirements; not a national interest-rate rule.
- Investor.gov / SEC — Private Placements under Regulation D — Updated Investor BulletinPrivate-placement risk/disclosure context relevant to real-estate syndication educational disclaimers.
- IRS — Publication 551 (12/2025), Basis of AssetsFair-market-value concept and use of similar-property sales as evidence.
- SEC — General solicitation — Rule 506(c) (reviewed 03/17/2026)Current Rule 506(c) conditions, general solicitation, accredited-investor purchasers and verification context.
- SEC — Assessing Accredited Investors under Regulation DCurrent SEC staff guidance on reasonable belief under Rule 506(b) and reasonable steps to verify under Rule 506(c).
- CFPB — What documents should I receive before closing on a mortgage loan?Loan Estimate and Closing Disclosure timing, purpose and borrower review context for covered mortgage transactions.
- CFPB — How should I use lender credits and points (discount points)?Interest-rate, discount-point and lender-credit tradeoffs and disclosure context.
- Fannie Mae — Selling Guide B3-3.8-02, Rental Income from the Subject PropertyCurrent subject-property rental-income qualification, 75% gross-rent treatment and PITIA context.
- Fannie Mae — Selling Guide B3-4.1-01, Minimum Reserve RequirementsCurrent reserve definitions and minimum-reserve framework for DU and investment-property transactions.
- Fannie Mae — Selling Guide B3-3.6-05, Income or Loss Reported on IRS Form 1040, Schedule ESchedule E rental-income cash-flow treatment and adjustments used in mortgage qualification.
- Fannie Mae — Selling Guide B3-6-03, Monthly Housing Expense for the Subject PropertyP&I, PITI/PITIA and monthly housing-expense components used in mortgage underwriting.
- CFPB — Mortgage refinance — mortgage answers and key termsRefinance definition, closing-cost context and warning that a lower payment can partly result from extending the loan term.
- IRS — Publication 925 (2025), Passive Activity and At-Risk RulesPassive rental activity rules, active participation, the special allowance framework and real-estate-professional context.
- IRS — Publication 544 (2025), Sales and Other Dispositions of AssetsGain or loss on disposition, depreciation-related gain treatment and like-kind exchange concepts for business and investment real estate.
- IRS — Instructions for Form 8824 (2025), Like-Kind ExchangesCurrent section 1031 real-property scope, 45-day identification and 180-day receipt timing, related-party and reporting rules.
- IRS — Publication 530 (2025), Tax Information for HomeownersReal estate tax, assessment, closing allocation and recordkeeping context; directs owners to the taxing authority for property-specific charges.