On-Demand


4 CPE

Surgent's Real Estate Taxation: Critical Considerations

On-Demand
4 CPE

Learning Objectives

  • Understand the most commonly used forms of ownership for real estate holdings and the scenario-based advantages and disadvantages of each
  • Know and be able to apply the key considerations in determinations surrounding depreciation and recapture, like-kind exchanges, and the determination of passive activity losses
  • Recognize how recent tax legislation impacts commercial real estate
  • Recognize how recent tax legislation impacts homeowners
  • Identify components for determing a property's tax basis

Major Topics

  • The impact of recent tax legislation on the real estate industry
  • Depreciation and recapture
  • Determining the basis when acquiring real estate
  • Passive activity losses
  • Calculation of gain or loss on sale of real estate
  • Rental operations
  • Installment sales

CPE Credits Available

4 CPE
4
Taxes

Things to Know About This Course

Course Level

  • Intermediate

Professional Area of Focus

  • Real Estate
  • Tax

Prerequisites

Some experience preparing tax returns involving real estate holdings and transactions

Advanced Preparation

None

Intended Audience

Accounting and Finance Professionals who advise clients or their company on issues related to the acquisition, operating, and selling of real estate

Provider

Surgent CPE

Purchase This Course

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  • COCPA Non-Member

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