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8.0 Credits

This course is a ‘deep dive’ into all things real estate tax 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, holding, managing, constructing, and disposing of 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.


  • Understand the most commonly used forms of ownership for real estate holdings and the scenario-based advantages and disadvantages of each
  • Be able to analyze the tax-specific considerations relevant to purchase and finance structuring alternatives and determine the most advantageous options
  • Know and be able to apply the key considerations in determinations surrounding expense versus capitalization, depreciation and recapture, and the determination of passive activity losses

Major Topics

  • Syndications and other forms of ownership
  • Installment sales
  • Acquisitions and leasing
  • Depreciation and recapture
  • Land development
  • Passive activity losses
  • Expensive vs. capitalization
  • Tax-free real estate transactions
  • At-risk rules
  • Like-kind exchanges
  • Capital versus ordinary income

Designed For

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


Some experience preparing tax returns involving real estate holdings and transactions

You will receive an email from Surgent CPE with instructions to download this product.