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22WC-1075: Tax Issues for Real Estate and Homebuilding (Webinar)

If you have questions about this event, please call us at 952-831-2707.

Date Tuesday, January 24, 2023
Time 10:00am - 1:30pm
Central Time
Location Online
CPE credits CPE 4.0
of study
Taxes - Technical (4.0)
Instructor Eugene Ristaino
Standard Member Fee $149.00
Standard Nonmember Fee $199.00


Taxation of homebuilding activities has been subject to IRS scrutiny; primarily in complying with cost capitalization issues and revenue recognition, including costing out for units sold. This program includes an in-depth analysis regarding tax accounting methods for homebuilding activities, including the application of IRC Section 263A-uniform capitalization requirements, and IRC Section 461-economic performance. This program will provide clear insights to approach compliance with costing rules, avoid IRS audit adjustments, and obtain the most beneficial tax results for the home builder/developer.

Who should take this program?

CPAs and tax professionals.

Major subjects

  • Walkthrough of costing methods and compliance issues under IRC 263A
  • Analysis of IRC 461 related to economic performance
  • Illustrative examples and analysis
  • Sample computations for homebuilder unit costing
  • Recent IRC 263A challenges by the IRS
  • Update of related cases and issues - including recent tax reform

Learning objective(s)

  • Recognize the applicable revenue recognition and costing methods required for homebuilding activities
  • Determine appropriate accounting methods now available as a result of tax reform
  • Identify areas where tax deferral still exists, especially for small businesses


Course code Code 22WC-1075
Sponsor CalCPA Education Foundation
NASBA ID#: 104822
Level Intermediate
Format Group Internet Based
Prerequisites Prereq. General knowledge of IRC 263A, and IRC 461

If you have questions about this event, please call us at 952-831-2707.

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