Checkpoint Learning

Course Detail

Real Estate Taxation - Acquisition and Operations  

CATEGORY: Taxation
  Online & Mobile
5 CPE Credits
Level: Basic

This program is a comprehensive guide to the tax consequences of acquiring and owning real estate. The topics covered include basis calculations, gain and loss realized, the passive activity and at-risk rules, and other loss limitations. Advantages and disadvantages of different entity types available for real estate investment purposes, such as S corporation, corporation, partnership (general, limited, and limited liability limited), limited liability company, and real estate investment trust are discussed plus utilization of the check-the-box classification system. The rules that govern vacation homes and home offices are also addressed in this program. NOTE: This course has been updated for the relevant provisions of the Coronavirus Aid, Relief, and Economic Reform Stability Act, when and if applicable.

Add to Cart         Preview

Accreditation Information

Learning objectives

Course outline