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Real Estate Taxation - Tax Staff Essentials
CPE Self-study

Real Estate Taxation - Tax Staff Essentials

Learn about passive activity limitations, like kind exchanges, involuntary conversions, Section 1237, and other real estate-related topics, so you can avoid mistakes related to these provisions.

$79 - $109
Do you have an AICPA membership? Log in to apply your member discount.

Format

Online

NASBA Field of Study

Taxes

Level

Intermediate

CPE Credits

4.5

Author(s)

Wendy E. Kravit, Brian R. Greenstein

Availability

1 year

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 the passive loss rules and an active activity that would not be subject to passive activity rules.
  • Identify which property qualifies 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 between different recapture provisions.
  • Determine when the rules regarding the subdivision of real estate under IRC Section 1237 apply to a transaction.
Key Topics
  • Passive losses
  • At risk rules
  • Like kind exchanges
  • Involuntary exchanges
  • Expensing versus capitalization
  • Capital vs. Ordinary Income
Product Details

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

Do you find real estate-related topics such as passive activity limitations, like kind exchanges, involuntary conversions, and Section 1237 complicated?

Learn about these common problem areas in this CPE course so 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.

Course materials include the impact of the Tax Cuts and Jobs Act of 2017 (TCJA) tax reform law.

Who Will Benefit
  • Experienced accountants
  • Private industry managers
Pricing
Do you have an AICPA membership? Log in to apply your member discount.
Nonmembers
Online
$109.00
AICPA Members
Online
$89.00
Tax Section Members
Online
$79.00

Looking for group pricing?

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

Contact us
Credit Info
CPE Credits
Online
4.5
NASBA Field of Study
Taxes
Level
Intermediate
Prerequisites
General knowledge of corporate and individual taxation
Access
Online
This is a digital product. You will have access to the content for 1 year after purchase date.
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."
Accessibility

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Real Estate Taxation - Tax Staff Essentials
Select from the following options:
Online
$109.00
Nonmember Price
$109.00
Price excluding sales tax
$109.00
Do you have an AICPA membership? 
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