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ACCOUNTING AND TAXATION

ACCT-746 Taxation of Real Estate Transactions (3) Course Level: Graduate

Taxation of Real Estate Transactions (3) Income tax aspects of acquiring, operating, and disposing of investment and personal real estate. Detailed consideration of deductions (including ACRS), conventional and creative financing techniques, foreclosures and repossessions, subdivision, sale/leaseback transactions, tax-deferred exchanges, involuntary conversions, sale of a principal residence, and special problems of agricultural property. Prerequisite: ACCT-604.