Course Details

Taxation of Real Estate Investment

This course is an in-depth study of tax laws, concepts and issues that are fundamental and particular to real estate investment. The primary topics are gain deferral (like-kind exchanges, conversions and rollovers), comparison and choice of legal entities and tax regimes, Real Estate Investment Trusts (REITs), Real Estate Mortgage Investment Conduits (REMICs), taxation of foreign investors (FIRPTA) and tax-exempt investors (UBIT), and various state and local tax issues. This course is practice oriented, designed to prepare students and practitioners to identify, discuss and evaluate fundamental and current tax issues which are regularly confronted by lawyers representing owners, investors and lenders in the real estate industry. Prerequisite: Entity Taxation is recommended. Not open to second year JD students who are not enrolled in the Joint Degree Program without the permission of the instructor. Basic Federal Income Tax is a pre-requisite for JD candidates. Final Examination

Catalog Number: TAXLAW 642
Practice Areas: Property Practice AreaTaxation Practice Area


Course History

Spring 2017
Title: Taxation of Structured Real Estate Transactions
Faculty: Cullen, Daniel Francis
Section: 1     Credits: 2.0
Capacity: 25     Actual: 4

Spring 2016
Title: Taxation of Structured Real Estate Transactions
Faculty: Cullen, Daniel Francis
Section: 1     Credits: 2.0
Capacity: 22     Actual: 16