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Real Estate Taxation (On-Demand) 2022

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

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$120.00

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$150.00
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Real Estate Taxation (On-Demand) 2022


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