Real Estate Taxation

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Overview

Subject code

RES

Course Number

9930

Department(s)

Description

The course will begin with an introduction to selected basic federal income tax topics. It will then cover: analysis of tax considerations in acquiring real property as an investment, choice of business entity, corporate ownership of real property, depreciation methods and issues, passive activity losses and credits affecting real estate, alternative minimum tax, uniform capitalization rules, installment sales and repossessions, like-kind exchanges and involuntary conversions, leases, rehabilitation and low-income housing credits, qualified residence interest, vacation homes, home office deductions, and homeowners associations. Tax treatment of REITS and REMICS will be discussed as well. Credit will not be granted for both TAX 9930 and TAX 9871. Not open to students who have completed TAX 9930.

Career

Graduate

Credits

Value

3

Max

3

Min

3

Course Count

1

Number Of Credits

3

Number Of Repeats

1

Repeatable

No

Contact Use

Yes

Generate Attendance

No

Left Use

Yes

Present Use

Yes

Reason Use

Yes

Tardy Use

Yes

Template Override

No

Time Use

Yes

Attendance Type

Class Meeting

Auto Create

No

Code

LEC

Instructor Contact Hours

3

Default Section Size

35

Final Exam Type

Yes

Include in Dynamic Date Calc

No

Instruction Mode

In Person

LMS File Type

Blackboard CourseInfo 4

Name

Lecture

OEE Workload Hours

0

Optional Component

No

Preferred Room Features

Academic Scheduling

Workload Hours

3