TARE
THE 25 MOST IMPORTANT TAX ASPECTS OF REAL ESTATE TRANSACTIONS AND INVESTMENTS

The purpose of this course is to provide an in-depth discussion of the tax issues involving real estate acquisitions, operations, and dispositions. We will survey the landscape of tax issues involving real estate.

Major Topics:

  • Selecting the right form of ownership
  • Basis and holding periods
  • Repairs vs. capitalizations of cost: new regulations
  • Deductions, interest, real estate taxes, special assessments, and construction costs
  • Passive activity loss rules
  • Real estate professional rules and net investment income tax issues
  • At-risk limitations rules
  • Tax aspects of disposition of real estate
  • Section 1031 like-kind exchanges
  • Involuntary conversions
  • Installment sales
  • OID and imputed interest
  • Real estate options and lease options
  • Investor vs. dealer status
  • Related party sales problems
  • …and much more

Learning Objectives:

  • Understand the tax aspects of purchasing real estate property
  • Understand the disposition of real estate property
  • Understand the major issues in the tax aspects of operational issues in holding real estate

Designed For: CPAs and tax professionals who wish to learn more about the tax aspects of real estate transactions and investments
Level of Knowledge: Intermediate
Prerequisite: A solid foundation in the basic tax concepts of depreciation, basis, and capital transactions
Advanced Preparation: None
Credits: 8