Real Estate Taxation 2024

Tuesday, November 26, 2024

Webcast or Webinar, Online

11:00AM - 6:30 PM (opens at 10:30AM) EST

8Credits

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$299.00 Regular Price

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Course Type: Webcast

Course Code: 24/126503

Level: Intermediate

Vendor: California CPA Education Foundation

Field of Study: Taxes

Overview:

Examine significant real estate tax issues and concepts, including planning and compliance topics emphasizing tax elimination or deferral. Discuss the qualified business income deduction (Sec. 199A) as it relates to real estate investments; limited discussion of opportunity zones (Sec. 1400Z-2) relating to real estate; 1031 exchanges; home sale exclusion (IRC Sec. 121); passive activities loss rules; estate planning and gifting with real estate; and California property tax issues, updated for passage of Proposition 19 affecting parent-child transfers and transfer of assessments to a new principal residence.

Objectives:

• Identify crucial real estate tax and nontax issues • Determine essential techniques for deferral, reduction or elimination of taxes related to real estate acquisition, operations or disposition • Identify critical tax return disclosures, concepts and procedures

Major Topics:

• California property taxation-updated in light of Proposition 19 passage • Qualified business income deductions [IRC Sec. 199A] • Opportunity zone deferral related to real estate [IRC Sec. 1400Z-2] • Passive activities loss rules [IRC Sec. 469] • Real estate professional rules [IRC Sec. 469(c)(7)] • Interest expense deduction rules [IRC Sec. 163] • Home sale exclusion [IRC Sec. 121] • 1031 exchanges • Estate planning and gifting with real estate

Real Estate Taxation 2024

Registration is Open

CPE PowerPass Users

Overview:

Objectives:

Major Topics:

Major Topics:

Designed For:

Prerequisites: