Taxation of Real Estate Investments

• Semester: Spring 2021
• Course ID: 379M
• Credit Hours: 3
• Unique: 29294

Description

This is a Business School course, cross-listed with the Law School. This course will be taught online. Contact McCombs if you have questions about how the course will be taught.

Taxation of Real Estate Investments covers the federal tax effects on those persons who invest in real estate.  It includes an overview of how real estate is treated for tax purposes differently from other types of businesses.  Then we cover the principal investment vehicles (including syndicated partnerships and LLCs used by investors to acquire, hold and dispose of real estate. Next we cover some of the more complex types of real estate transactions, including like-kind exchanges, real estate investment trusts (REITs), real estate mortgage investment conduits (REMICs), and syndicated tenancies-in-common (TICs). Finally, we discuss real estate investments by non-US persons.

Although study of some of the investment structures are daunting, there is no prerequisite of any tax course to register for this class.