||Field Of Study
|Interactive Self Study
||Basic Understanding of Taxes
|Basic to Intermediate
Special Problems in Real Estate Taxation
This book is designed to survey selected “hot” topics having a direct impact on the property owner and investor. The emphasis is on problem areas where the unwary beginner and expert alike can be trapped. You will learn to identify dangers involving installment sales, imputed interest, exchanging, equity participation, condemnation, passive loss rules, and transactions with foreign investors.
Who Should Attend: CPAs
CHAPTER 1 TAX ECONOMICS
CHAPTER 2 INSTALLMENT SALES & TIME VALUE OF MONEY
CHAPTER 3 Mortgage Finance
CHAPTER 4 HOME SALES & LIKE-KIND EXCHANGES
CHAPTER 5 INVOLUNTARY CONVERSIONS
CHAPTER 6 PASSIVE LOSS & AT-RISK RULES
CHAPTER 7 SALES BY FOREIGN INVESTORS
CHAPTER 8 REITS
After reading Chapter 1, participants will be able to:
1. Determine what constitutes building an estate, preserving wealth and distributing assets in the context of financial fundamentals and tax planning elements.
2. Identify types of income, from a financial and tax perspective, to be budgeted into cash so that income-producing assets can be acquired and managed for an effective investment plan.
3. Recognize the types of fringe benefits that employers can provide to employees tax-free.
4. Specify budget rules, ways that cash can be used, guidelines that should be applied when purchasing assets and money management rules.