The impact of recent tax legislation on the real estate industry Depreciation and recapture Determining the basis when acquiring real estate Passive activity losses Calculation of gain or loss on sale of real estate Rental operations Installment sales
Learning Objectives
Understand the most commonly used forms of ownership for real estate holdings and the scenario-based advantages and disadvantages of each Know and be able to apply the key considerations in determinations surrounding depreciation and recapture, like-kind exchanges, and the determination of passive activity losses Recognize how recent tax legislation impacts commercial real estate Recognize how recent tax legislation impacts homeowners Identify components for determing a property's tax basis
Major Topics
The impact of recent tax legislation on the real estate industry Depreciation and recapture Determining the basis when acquiring real estate Passive activity losses Calculation of gain or loss on sale of real estate Rental operations Installment sales