RE 203B - Tax Aspects of Real Property Transactions

Credits: 3

Description
Course covers basic tax law principles governing forms and methods of acquisition of real property. Emphasis is on planning techniques to structure real property transactions to minimize tax liability.

Student Learning Outcomes

Identify basic tax law principles and governing forms of acquisition of real property.
Discuss the aspects of like - kind exchanges, including tax free, simultaneous, and deferred exchanges.
Explain the various tax solutions available at purchase and during ownership.
Discuss the passive loss rules and how they apply to real estate professionals.

Prerequisite: None