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NTA2311

Real Estate Developments

Date
November 13, 2023
$49
Standard Price
This product is also available as part of the following products:
Thumbnail for 2023 AICPA & CIMA National Tax and Sophisticated Tax Conference
This includes sessions from the conference: 2023 AICPA & CIMA National Tax and Sophisticated Tax Conference

This session will explore recent updates related to the taxation of real estate transactions. We will explore the passive activity rules and their impact, as well as dig into the capitalization rules around interest expense and other costs incurred. We will touch on the potential for limitation of interest expense deductions under Sec. 163(j) and look at opportunities for real estate investors to avoid this limitation. Finally, we will look at how taxpayers are using qualified opportunity zone investment to maximize returns. __

Learning Objectives

  • Apply the impact of the passive activity rules on real estate transactions.
  • Identify when costs must be capitalized.
  • Analyze the opportunity to invest via a qualified opportunity fund.

Speaker


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