November 18, 2019

8:15am — 4:30pm

Location Manchester

Member Price $279.00
Non-member Price $379.00

Curriculum Taxation

Field of Interest Taxation (General)

Level Update

Designed For


SECTION 199A & RENTAL REAL ESTATE is a 1-day seminar (8 CREDITS) led by Lucien Gauthier, Esq., LL.M., CPA.  Topics include a detailed discussion of whether residential rental property (rented pursuant to a gross lease) such as a single family home and non-residential real property (rented pursuant to a triple net lease) rise to the level of a section 162 trade or business for purposes of Section 199A, the preamble/-1(b)(13) of the proposed regulations and/or the preamble/-1(b)(14) of the final regulations, and the case law such as Higgins, Groetzinger, Fackler, Hazard, Grier, Lagreide, Gilford, The Union National Bank of Troy, and Curphey; the treatment of self-rented property rented to a commonly controlled S corporation or C corporation business; the rental of property to a 50% or more commonly owned SSTB;  Notice 2019-7 and the proposed revenue procedure which contains a 250 or more hour safe harbor for a "rental real estate enterprise" involving residential and non-residential rental property beginning in 2018, the prohibition against combining both types of property together, and the consequences of not meeting the requirements of this safe harbor; the possibility of aggregating residential rental property and aggregating non-residential rental property, and the prohibition against aggregating both types of property together; the use of Form 8275 to disclose uncertain tax positions for which there is a reasonable basis; and much more.  





Boston Tax Institute

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