Curriculum Guide · Courses
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Tax Planning for Real Estate Transactions Seminar
Professors Brian Masterson and Stefan Tucker LL.M Seminar 736 | 2 credit hours Examines on an interactive and pragmatic basis the effect of federal income taxes on the real estate market and real estate transactions; sales (including installment sales) and like kind exchanges of real estate interests; the choice of various entities (including partnerships, limited partnerships, LLCs, S corporations and REITs) for the ownership and development of real estate; the impact of taxes on the landlord and tenant; the tax impact of creative financing techniques, such as the sale-leaseback;basis (including at-risk) and basis adjustments; passive activity loss limitations; and the tax consequences of foreclosures, bankruptcies, and work-outs. This course has no final exam; students will be evaluated on the basis of two short papers and oral participation in class Prerequisite: Taxation I. Partnership Taxation or equivalent practice experience strongly recommended.
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