This course is a ‘deep dive’ into all things real estate tax-related for the mid-level practitioner moving into this complex area. You will deepen your understanding of the complex considerations and strategies that individuals must navigate in acquiring, holding, managing, constructing, and disposing of real estate. You will leave the course able to navigate critical issues associated with the relevant returns and plan strategically for your company or clients. We will discuss in detail the impact the Tax Cuts and Jobs Act continues to have on the real estate industry, as well as the impact of COVID-19.
<liLearn how to determine the taxpayer’s basis in the property</font
</li<liLearn the rules of real estate development</font
</li<liLearn how the IRC taxes rental operations</font
</li<liUnderstand the complex rules of depreciation, bonus depreciation, and Section 179</font
</li<liLearn how to calculate gain or loss on the sale of real estate</font
</li<liUnderstand the at-risk rules</font
</li<liUnderstand the passive activity rules</font
</li<liUnderstand the like-kind exchange rules</font </li</ul</ul
</li<liDepreciation and recapture</font
</li<liDetermination of basis</font
</li<liPassive activity losses</font
</li<liCalculation of gain or loss on sale of real estate</font </li</ul</ul
Accounting and Financial Professionals who advise clients or their company on issues related to the acquisition, holding, management, and disposition of real estate
Some experience preparing tax returns involving real estate holdings and transactions
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