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Wednesday, November 29, 2023 Live Webcast

Real Estate Taxation - Tax Staff Essentials (E2311472)

8:45 AM - 12:15 PM EDT

Registration: 8:30 AM EDT

webcast

Vendor Platform

4 CPE Credits in TX

OVERVIEW

Do you find real estate-related topics such as passive activity limitations, like kind exchanges, involuntary conversions, and Section 1237 complicated? Learn about these common problem areas in this CPE course so you can avoid mistakes related to these provisions and ensure that your clients receive the most current tax planning and saving strategies for their tax plans.

DESIGNED FOR

Experienced accountants and private industry managers

BENEFITS

  • Calculate the limitations on deducting passive activity losses and the at-risk limitations on deducting losses on a current year’s tax return.
  • Distinguish between a passive activity that would be subject to the passive loss rules, and an active activity that would not be subject to passive activity rules.
  • Identify which property qualifies for Section 1231 treatment.
  • Recognize when an involuntary conversion or like-kind exchange may be used to defer tax recognition.
  • Calculate gains and losses form property transactions.
  • Identify applicable tax rate on gains from property transactions.
  • Distinguish between different recapture provisions.
  • Determine when the rules regarding the subdivision of real estate under IRC Section 1237 apply to a transaction.

HIGHLIGHTS

  • Passive losses
  • At-risk rules
  • Like-kind exchanges
  • Involuntary exchanges
  • Expensing versus capitalization
  • Capital versus ordinary income

COURSE LEVEL

Intermediate

PREREQUISITES

Experience in corporate taxation

ADVANCE PREPARATION

None

INSTRUCTOR

Brian Greenstein

Brian R. Greenstein, Ph.D.

Surgent Professional Education

Brian R. Greenstein, Ph.D., is an accounting professor at the Lerner College of Business and Economics at the University of Delaware. Previously he served as the Director of Graduate Tax Programs and Chair of the Department of Accounting and Taxation at Seton Hall University. Dr. Greenstein started his career with an international CPA firm and currently maintains an active consulting practice. Dr. Greenstein has presented hundreds of live seminars on various tax and financial planning topics for State CPA societies, private accounting firms, and the Internal Revenue Service. In 2015 and 2016, he received the Surgent Outstanding Discussion Leader Award because of his consistently high evaluations for knowledge and presentation skills. He has also written numerous articles appearing in national publications such as the Journal of Taxation, The Tax Advisor, the CPA Journal, the Journal of Corporate Taxation, Taxes -- The Tax Magazine, Taxation for Lawyers, and the Review of Taxation of Individuals. His research has been quoted by the Supreme Court of the United States in Indopco v. Commissioner, and he actively contributes to the regulatory standard-setting process.

PRICING

$189.00 - Member

$264.00 - Nonmember

Pre-Registration Closed

Online pre-registration for this event is now closed.

ADDITIONAL OPTIONS

Print a registration form

COURSE DEVELOPER

AICPA/NJCPA