- NY Credits : 2.0
- TX Credits : 2.0
- IRS Enrolled Agent Credits : Federal Tax/Tax Related Matters - 2.0
Real Estate Investment Trusts (REITs) are a vehicle to make investment in real estate attainable for the general investing public. REITs are a tax-efficient vehicle to invest in United States real property. The rules for REITs are quite complex and unique. This course provides an in-depth look at the REIT asset tests and is geared toward people who have a working knowledge of REITs. This course looks at the application of the real property regulations issued by Treasury in 2016.
Included with subscription(s):
Upon successful completion of this course, the user should be able to:
recognize the concept and approach of REIT asset tests,
identify assets that qualify as real property,
recognize treatment of non-real property assets for the asset tests,
identify treatment of a disqualified asset at quarter end, and
recognize how to prepare REIT asset tests.