Real Estate Taxation

Course Details


Tuesday, January 22, 2019

6:30am – 2:00pm
(Registration: 6:00am)

Field of Study


Course Number


CPE Credit

8.0 hours CPE credit

Level of Knowledge



CalCPA Education Foundation


Basic knowledge of real estate or tax preparation.


Take a look at significant real estate tax issues and concepts, including planning and compliance topics that emphasize tax elimination or deferral. Updated to cover the 2017 Tax Cuts and Jobs Act.

This course will take a closer look at 1031 exchanges; home sale exclusion (IRC Sec. 121); passive activities loss rules; estate planning and gifting with real estate; and foreclosures and short sale matters.

Materials are provided as an ebook.


  • Passive activities loss rules [IRC Sec. 469].
  • Real estate professional rules [IRC Sec. 469(c)(7)].
  • Interest expense deduction rules [IRC Sec. 163].
  • Home sale exclusion [IRC Sec. 121].
  • 1031 exchanges.
  • Estate planning and gifting with real estate.
  • California property taxation.
  • Foreclosures and short sales.
  • Cancellation of Debt Income [IRC Sec. 108].


  • Identify important real estate tax and nontax issues.
  • Determine important techniques for deferral, reduction or elimination of taxes related to real estate acquisition, operations or disposition.
  • Identify key tax return disclosures, concepts and procedures.

Designed For

CPAs, CFPs, enrolled agents and attorneys.

Registration for this course has passed.

Course Pricing

Member Fee

Applicable if you are a HSCPA member in good standing.

Non-Member Fee

Applicable if you are not a HSCPA member.

Your Price $375.00

CPE Choice

Learn more about CPE Choice.
This course does not qualify for CPE Choice.

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