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The University of Texas at Austin School of Law
  2. Course Schedule

Taxation of Real Estate Investments

  • Semester: Fall 2022
  • Course ID: 396W
  • Credit Hours: 3
  • Unique: 29460

Course Information

  • Grading Method: Pass/Fail Allowed (JD only)
  • Cross-listed Dept: Accounting
  • Will use floating mean GPA if applicable

Registration Information

  • Upperclass-only elective

Meeting Times

Day Time Location
TUE, THU 11:00 am - 12:30 pm CBA 4.330

Description

Same as LAW 379M, Taxation of Real Estate Investments. This is a Business School course, cross-listed with the Law School.

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.

Instructors

Headshot of Singer, Stuart R Singer, Stuart R
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