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OnDemand Course

Real Estate Income Tax Issues

Gain a better understanding of the tax advantages, consequences, and current issues associated with the real estate industry.

The entire landscape was changed by the Tax Cut and Jobs Act of 2017 (TCJA). TCJA effects real estate in numerous ways including: what qualifies for section 179, changes in like kind exchanges, depreciation and other areas. Additionally, pass-through entities, including those holding real estate will qualify for some income exemption. The Bipartisan Budget Act of 2015 made sweep changes to the effects of an IRS audit. It is important to recognize the effect of these changes and what changes should be considered to entity agreements.

Runtime: 87 minutes
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Why Lorman?

Over 33 years and 1.4 million customers worth of experience providing continuing education. Our passion is providing you world-class training to help you succeed in business and as a professional.

Agenda

Like Kind Exchanges

  • New TCJA Limitations
  • What Can Be Exchanged

Capitalization

  • TCJA Changes
  • 179
  • Repairs

Depreciation

  • Buildings
  • Land Improvements
  • Personal Property

Qualified Business Income Deduction (ยง199A)

  • Applicable Percentage Exclusion
  • Calculation

Real Estate Professional

  • Requirements
  • Advantages

Bipartisan Budget Act

  • Taxpayer Representative
  • Effect of an IRS Audit
  • Partnership Agreement

Choice of Entity

Sale or Real Estate Capital Gain or Ordinary Income

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More Program Information

Why Lorman?

Over 33 years and 1.4 million customers worth of experience providing continuing education. Our passion is providing you world-class training to help you succeed in business and as a professional.

Credits

OnDemand Course

This course was last revised on August 30, 2018.

Call 1-866-352-9540 for further credit information.

No Credit Available

This program does NOT qualify, nor meet the National Standard for NASBA accreditation.

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More Program Information

Why Lorman?

Over 33 years and 1.4 million customers worth of experience providing continuing education. Our passion is providing you world-class training to help you succeed in business and as a professional.

Faculty

Michael Koppel

Retired Partner of Gray, Gray & Gray, LLP

  • Retired from active practice, was the senior tax partner of Gray, Gray & Gray LLP, a regional CPA firm head quartered in Canton, Massachusetts
  • Has done more than 45 tax based seminars and webinars
  • Has published more than 20 tax based articles and has been the editor of the Tax Clinic portion of the Tax Advisor, the official tax magazine of the AICPA of approximately 15 years
  • Member of the AICPA and Massachusetts Society of CPAs
  • Can be contacted at 617-775-2129 or [email protected]
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Why Lorman?

Over 33 years and 1.4 million customers worth of experience providing continuing education. Our passion is providing you world-class training to help you succeed in business and as a professional.

All of your training, right here at Lorman.

Pay once and get a full year of unlimited training in any format, any time!

  • Live Webinars
  • OnDemand Webinars
  • MP3 Downloads
  • Course Manuals
  • Audio Recordings*
  • Executive Reports
  • White Papers and Articles
  • Sponsored Live Webinars

Additional benefits include:

  • State Specific Credit Tracker
  • Members Only Newsletter
  • All-Access Pass Course Concierge

* For audio recordings you only pay shipping

Questions? Call 877-296-2169 to speak with a real person.

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Product ID: 401825
Published 2018
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Available in Multiple Formats

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