Help  |  Pay an Invoice  |  My Account  |  CPE Log  |  Log in

22SS-0303: Surgent's Real Estate Taxation: Critical Considerations (Self-Study)

Valid for one year from purchase date
Self-study - On-Demand
4 CPE (4 technical)  |  4 IRS CE

If the organization paying for the purchase is exempt from sales tax, call us at 952-831-2707 to complete your purchase.

Add to cart

Alternate dates & more options

This course is a deep dive into many aspects involving the taxation of real estate related for the mid-level practitioner moving into this complex area. You will deepen your understanding of the complex considerations and strategies that individuals must navigate in acquiring, operating, and selling real estate. You will leave the course able to navigate critical issues associated with the relevant returns and plan strategically for your company or clients. We will discuss in detail the impact the Tax Cuts and Jobs Act continues to have on the real estate industry, as well as the impact of COVID-19.

Major subjects

  • The impact the Tax Cuts and Jobs Act has had on the real estate industry
  • Determining the basis when acquiring real estate
  • Rental operations
  • Depreciation and recapture
  • Calculation of gain or loss on sale of real estate
  • Passive activity losses
  • Installment sales

Learning objective(s)

  • Learn how the Tax Cuts and Jobs Act has directly impacted the real estate industry
  • Learn how to determine the taxpayer's basis in the property
  • Learn how the IRC taxes rental operations
  • Understand the complex rules of depreciation, bonus depreciation, and Section 179 and how they impact the real estate industry
  • Learn how to calculate the gain or loss upon the sale of real estate
  • Understand the passive activity rules
  • Understand the installment sale rules

Who should take this program?

CPAs who advise clients or their company on issues related to the acquisition, holding, management, and disposition of real estate

Fees

Our records indicate you are a nonmember. If you register, you will be charged $129.00 (Standard Nonmember Fee). Members: Please log in to receive member fee.
Standard Member Fee $129.00
checkmark Standard Nonmember Fee $129.00

More program information

Area
of study
Taxation
Field(s)
of study
Taxes - Technical (4.0)
Level Intermediate
Format Self-study - On-Demand
Sponsor Surgent
NASBA ID#: 103212
Prerequisites Prereq. Some experience preparing tax returns involving real estate holdings
Advance
prep
None

If the organization paying for the purchase is exempt from sales tax, call us at 952-831-2707 to complete your purchase.

Add to cart

Not a member? Join the MNCPA to start saving on CPE and accessing members-only benefits.

Search CPE catalog