Courses 2009 - 2010
LAW T 546 Taxation Of Real Estate Interests
An in-depth study and analysis of the tax consequences of acquiring, developing, operating, and disposing of interests in real property. The course will consider practical approached to structuring sale-leaseback transactions, syndications, installment sales, and like-kind exchanges. Also discussed will be the tax consequences of involuntary dispositions, foreclosures, and workout arrangements with lenders. Consideration will also be paid to the application of the passive activity loss rules and the at-risk rules to interests in real estate.
Not offered this academic year.