Real Estate Partnership Taxation


The partnership is the most popular entity for holding, managing and constructing real estate. In a unique approach that "fills in the gaps" for both novices and experienced practitioners, this webinar explores how partnership taxation applies in the real estate arena. You will receive expert guidance on various areas of interest, including:

  • Recent tax legislation and regulations impacting real estate partnerships
  • Calculation of operating income
  • How tax laws apply to lease transactions
  • Computation of basis in real estate partnerships and liabilities

To give practitioners the technical skills to service real estate partnerships. You will gain a deeper understanding of the business of real estate formation, finance and operation. You'll be able to identify relevant tax issues and plan aggressively for your company or clients.

  • Forms of ownership & benefits of each
  • Partnership accounting methods
  • Applicability of Section 467
  • Treatment of lease acquisition costs and lease cancellation payments
  • Latest rules for depreciation
  • Business interest
  • Contributions to partnerships & disguised sales
  • §752 Regulations
  • Basis adjustments: Sections 743, 734 & 754
  • Overview of section 704(B)
  • Special allocations—contributed assets
  • Section 1031—like-kind exchanges
  • Involuntary conversions
  • Charitable contributions of property
  • Foreclosures & debt restructuring

Partnership Taxation: Level I or equivalent.


No advance preparation required.

Level of Knowledge: 


CPE Credit: 
NASBA Field of Study: