Real Estate Taxation
Take a look at significant real estate tax issues and concepts, including planning and compliance topics that emphasize tax elimination or deferral.
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; Opportunity Zone property; and, Sec. 199A QBI from real estate.
- 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.
- Qualified Opportunity Zone property [IRC Sec. 1400Z].
- QBI from real estate [IRC Sec. 199A].
- 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.
CPAs, CFPs, enrolled agents and attorneys.
Applicable if you are a HSCPA member in good standing.
Applicable if you are not a HSCPA member.