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Webcast Replay

§199A Final Regs and Rental Real Estate - Oh, What a Tangled Web


Total Credits: 2 including 2 Taxes - Technical

Faculty:
Bradley Burnett, J.D., LL.M.
Duration:
2 Hours
License:
Access for 30 day(s) after program date.

Dates
Please Note: Programs with a ☾ insignia begin after 5pm or air on the weekend.


Description

Does rental real estate (RRE) qualify for the §199A deduction? The §199A Final Regs tell us to go look at case law under §162. Case law under §162 tells us it depends on the facts and circumstances. 

 

When is a rental property a business? Is a triple net lease rental a business? Raw land? The answers might surprise you. This course drills down on rules and analysis needed to get you to the answers. You’ll walk away knowing what your choices are and how to reason through them.

What is the impact of being a business (or not) if the rental has net income? A loss?

 

**Please Note:  If you need credit reported to the IRS for this IRS approved program, please download the IRS CE request form on the Course Materials Tab and submit to leighanne.conroy@acpen.com.

Handouts

Faculty

Bradley Burnett, J.D., LL.M. Related seminars and products: 1


Bradley Burnett practices tax law in Colorado. After undergraduate (Business Administration/Accounting) school and law (J.D.) school, he earned a Master of Laws in Taxation (LL.M.) from the University of Denver School of Law Graduate Tax Program. After stints at national and local accounting firms and a medium sized Denver law firm, he established his own law firm in 1990, He has delivered more than 3,300 presentations on tax law to CPAs, attorneys, EAs and others throughout all fifty U.S. states, Washington, D.C. and seven countries. Bradley served four years as adjunct professor at the University of Denver School of Law Graduate Tax Program, where he pioneered an employment tax course and occasionally pinch-hit in the IRS practice and procedure field. He authors and teaches tax materials for Commerce Clearing House (CCH), has received the Illinois Society of CPAs Instructor Excellence Award and five times has been the most requested, top-rated presenter at annual state CPA tax institutes. His seminar style is briskly paced delivery of practical insights with humor. 


Dates

Tue, Apr 27, 2021 - 03:00pm to 04:49pm EDT
Thu, May 13, 2021 - 10:00am to 11:49am EDT
Wed, May 26, 2021 - 12:00pm to 01:49pm EDT
Sat, Jun 05, 2021 - 03:00pm to 04:49pm EDT
Wed, Jun 16, 2021 - 10:00am to 11:49am EDT

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