Real Estate Taxation (On-Demand) 2022

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Description

Develop your knowledge of real estate taxation
Learn more about real estate, such as passive activity limitations, like-kind exchanges, involuntary conversions, and Section 1237. With this knowledge, you can avoid mistakes related to these provisions and ensure that your clients receive the most current tax planning and saving strategies for their tax plans.

Learning Objectives

Calculate the limitations on deducting passive activity losses and the at-risk limitations on deducting losses on a current year’s tax return.
Distinguish between a passive activity that would be subject to passive loss rules and an active activity that would not be subject to passive activity rules.
Identify which properties qualify for Section 1231 treatment.
Recognize when an involuntary conversion or like-kind exchange may be used to defer tax recognitions.
Calculate gains and losses from property transactions.
Distinguish among different recapture provisions.
Determine when the rules regarding the subdivision of real estate under IRC Section 1237 apply to a transaction

Major Topics

Passive losses
At-risk rules
Like-kind exchanges
Involuntary exchanges
Expensing versus capitalization
Capital versus ordinary income

Provider

AICPA - Durham

Course Level

Intermediate

CPE Field of Study

Taxes

5.5

Who Should Attend

Experienced accountants
Private industry managers

Instructor(s)

Wendy Kravit Brian Greenstein

Prerequisites

Experience in corporate and individual taxation

Advanced Preparation

None.

Purchase Now

When

Available 24/7

Location

Online

Total CPE Credits

5.5

Format

On-Demand

$120.00

$150.00

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