
Butler Evans Education
Income Taxes for Real Estate
Regular price
$ 139.00
Nobody can make a single real estate decision without knowing the tax consequences and how to fine tune the transaction to deliver tax benefits. Earns 3 hours Alabama real estate CE, eligible for CLE, and open to the public.
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Dealers vs investors and different tax treatments (helps you structure a deal for maximum tax benefits)
- Options and tax deferral (sell today and move income into a later tax year without needing to go through a 1031 exchange)
- 1031 exchanges (yes, still available and still affects pricing decisions if you know somebody has 1031 pressure)
- Self-directed IRAs (avoid taxes completely with right vehicle)
- Stepped up basis (knowing this allows you to overcome unspoken seller reluctance)
- Accelerated depreciation (especially if you intend to hold property for only 3-5 years, load up your deductions in those years)
- Interest carry long term capital gains treatment if you take "part of the deal" as your compensation
- Renting out primary and vacation homes (including how to move money from one of your accounts to another one and save thousands on income taxes)
- Charitable gifts of appreciated real estate (get a tax deduction equal to the appraised value, not your basis)
- Seller financing tax treatment (can make a difference in how a deal is structured)
- Avoiding estate taxes (gift out shares to heirs but retain control and money during life)
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Asset protection strategy overview (because sometimes this explains deal structuring)