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Real Estate Taxation - Tax Staff Essentials
Tax
CPE Self-study

Real Estate Taxation - Tax Staff Essentials

Learn more about real estate, such as passive activity limitations, like-kind exchanges, involuntary conversions, and Section 1237.

$105 - $145
Do you have an AICPA membership? Log in to apply your member discount.

Format

Online

NASBA Field of Study

Taxes

Level

Intermediate

CPE Credits

5.5

Author(s)

Wendy E. Kravit, Brian R. Greenstein

Availability

1 year

Product Number

TSETRE21SSO

 Business & partner 
Product Details

Save when you buy the complete Tax Staff Essentials, Level 3 online bundle.

Develop your knowledge of real estate taxation

Learn more about real estate, such as passive activity limitations, like-kind exchanges, involuntary conversions, and Section 1237. With this knowledge, 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.

Who Will Benefit:

  • Experienced accountants
  • Private industry managers

Key Topics:

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

Learning Outcomes:

  • 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 passive loss rules and an active activity that would not be subject to passive activity rules.
  • Identify which properties qualify for Section 1231 treatment.
  • Recognize when an involuntary conversion or like-kind exchange may be used to defer tax recognitions.
  • Calculate gains and losses from property transactions.
  • Distinguish among different recapture provisions.
  • Determine when the rules regarding the subdivision of real estate under IRC Section 1237 apply to a transaction.
Credit Info
CPE Credits
Online
5.5
NASBA Field of Study
Taxes
Level
Intermediate
Prerequisites
Experience in corporate and individual taxation
Access
Online
This is a digital product. You will have access to the content for 1 year after purchase date.
Pricing
Do you have an AICPA membership? Log in to apply your member discount.
Nonmembers
Online
$145.00
AICPA Members
Online
$115.00
Tax Section Members
Online
$105.00

Group ordering for your team

2 to 5 registrants

Save time with our group order form. We’ll send a consolidated invoice to keep your learning expenses organized.

Start order

6+ registrants

We can help with group discounts. Call us at 1-800-634-6780 (option 1) or email us at salessupport@aicpa.org

Contact us
Instructors
Wendy E. Kravit
CPA
"Wendy Kravit, CPA, MBA started her career working for the Internal Revenue Service as a Revenue Agent. After spending a few years with the government, she left the Service and joined the faculty of Northern Illinois University where she taught federal taxation in both the undergraduate and graduate programs. She also operated a sole proprietorship in Northern Illinois where she specialized in tax and representation before the IRS. She sold her practice in Illinois and moved to Maryland in 2004 where she continues to teach and consult. Ms. Kravit had been an active member of the Illinois CPA Society where she served on the Tax Executive Committee for many years. She was a steady member of the task force and occasionally the Chairman for the Annual Illinois CPA Society Federal Tax Conference. She has reviewed textbooks for publishers and she has written tax articles for various publications including the Tax Advisor. Currently, Ms. Kravit is a former member of the AICPA's IRS Practice and Procedures Committee. Wendy is author of several continuing education tax courses for the AICPA."
Brian R. Greenstein
Ph.D
"University of Delaware / Kennett Square, PA 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. 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."
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Real Estate Taxation - Tax Staff Essentials
Select from the following options:
Online
$145.00
Nonmember Price
$145.00
Price excluding sales tax
$145.00
Do you have an AICPA membership? 
Log in to apply your member discount.
Shipping cost and sales tax will be added later during checkout

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