CPE Course Section 199/A & Rental Real Estate

November 17, 2020

8:30am — 4:15pm

Location Manchester

Member Price $259.00Register after October 27 and pay $279.00
Non-member Price $359.00Register after October 27 and pay $379.00

Curriculum Accounting & Audit, Taxation

Field of Interest Accounting (General)

Level Intermediate

Designed For

Objective

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 ofSection 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;  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 discloseuncertain tax positions for which there isa reasonable basis; and much more.  

Highlights

Instructors

Prerequisites

Developer

Boston Tax Institute

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