This course is designed to survey selected "hot" topics having a direct impact on the property owner and investor. The emphasis is on problem areas where the unwary beginner and expert alike can be trapped.
You will learn to identify dangers involving installment sales, imputed interest, exchanging, equity participation, condemnation, passive loss rules and transactions with foreign investors.
To survey important tax topics related to real estate taxation and investment.
- Tax Economics of Investing
- Installment Sales
- Imputed Interest
- Related Party Sales
- Contingent Payments
- Mortgage Finance
- Equity Participation Debt
- Interest Deductions
- Home Sale Exclusion
- Like-Kind Exchanges
- Involuntary Conversions
- Passive Loss Rules
- At Risk Rule
- Sales by Foreign Investors
Self-Study - practitioners will receive a Printed Workbook upon purchasing this course.
After you have completed reviewing the text material, you have the option of faxing or mailing your exam. Or, you may take your exam in our convenient, untimed online format at no additional cost. Tests average 5 questions for each CPE credit offered. For example, a CPE test worth 20 credits would include about 100 questions.
A score of 70% or better is required to pass this course, although there is no limit to the number of times you may take the exam in order to pass.
When you successfully pass the online exam, your Certificate of Completion will be displayed on the screen. Print it out on your printer by using the "Print" command in your web browser.
This course is accepted in all but the following states for CPE credit: FL, MN, MS, MT, OR, SC, &TN.
Course Level: Basic
Field of Study: Taxation
About The Author
Danny C. Santucci earned his Bachelor of Arts in Political Science from the University of California at Irvine in 1969. He received his Juris Doctorate from Boalt Hall School of Law, University of California at Berkeley in 1972, at which time he began practice as a tax attorney in Southern California, and later established the law firm of Santucci, Potter and Leanders, in Irvine, California.
With increasing lecture and writing commitments, Danny went into sole practice in 1995. His practice emphasizes business taxation, real estate law and estate planning.
Serving as a lecturer for the Continuing Education of the Bar of California, Golden Gate University, and numerous state C.P.A. societies, Danny teaches a variety of tax, business and real estate courses. Danny is in demand all across the country as a speaker for all levels of professional and civic organizations and numerous major seminar circuits.
The author of 25 texts, Danny speaks to over 2,000 people per month and travels more than 150,000 miles annually. He is listed in "Who's Who in Creative Real Estate" and is admitted to the American Exchangor Hall of Fame.