'BUSR' -- Real Estate Courses
 
   
 

 
BUSR 57 Course Image

BUSR 57 - Income Tax Aspects of
                  Real Estate Investments
                  (3 units)
This course covers the current income tax principles governing the acquisition, ownership, operation and disposition of real property investments with special emphasis on tax planning and integration of tax concepts with procedural aspects.  May be used as an elective course to satisfy one of the California Department of Real Estate's requirements for the salesperson or broker license.
 
(54 hours lecture;      Degree appropriate)

Course Measurable Objectives:

  1. Critique various aspects of income tax shelter features for a specific real estate investment case study.
  2. Evaluate the current provisions of federal income tax law as it relates to real estate investments.
  3. Evaluate transactions involving real estate income tax shelters utilizing appropriate vocabulary.
  4. Utilize appropriate vocabulary specific to real estate transactions.
  5. Compare tax consequences for direct sales, exchanges, and installment transactions.
  6. Use common investment analysis forms to prepare investment case studies.

Course Level Student Learning Outcomes:


Students completing BUSR 57 - Income Tax Aspects of Real Estate Investment will:
  1. understand the importance of an assets tax basis.
  2. understand the method of depreciating (cost recovery) of real estate for tax purposes.
NOTE:  Every effort is made to ensure the accuracy and timeliness of this information; however, students should consult the college catalog for the most current and accurate information regarding degrees, certificates, or courses.
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