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Fall 2020
5261 Real Estate Tax - KROLL- 26447

Professor(s): Daniel H.  Kroll (ADJUNCT)

Credits: 2

Course Areas: Taxation 

Time: 7:30p-9:30p  TH  Location:  

Course Outline: This course will cover selected federal income tax issues related to real estate acquisition, operation and disposition. Areas of focus include choice of entity, capitalization and cost recovery, the effects of mortgages on basis, dealer gain issues, like kind exchanges, and installment sales. The course is intended to be practical and cover federal income tax issues that arise daily for both clients and lawyers involved in commercial and investment real estate transactions. This course will include two or three writing assignments involving research, persuasive writing, and/or drafting agreements related to this concentration of tax law.

Course Syllabus: Syllabus REVISED 07/29/2020

Course Notes: DistanceEd  The instructor for this course has expressed a preference to operate the course as distance education. This means no physical classroom is assigned for this course. This also most likely means synchronous internet videoconferencing class sessions during the day(s) and time(s) when the course is scheduled to meet. However, other, more flexible modalities are possible, such as not using some of the scheduled class sessions to meet but instead supplementing with asynchronous distance education techniques. More details should be made available from the instructor via their syllabus or via other means as the start of the semester nears.

Quota=12. This is an LL.M class, and JD students may register, if space is available.

Prerequisites: Yes  Fed Tax

First Day Assignments:

Final Exam Schedule: 12/12 9 - 11am      

This course will have:

Satisfies Senior Upper Level Writing Requirement: No

Experiential Course Type: No

Bar Course: No

DistanceEd ABA 306:

Pass-Fail Student Election: Available

Course Materials (8/17/2020 7:44:24 AM)

Book(s) Required

Course Materials: ISBN 978-1-5083-0737-2 Federal Income Taxation of Real Estate, 6th Ed., by Gerald J. Robinson.