CE 124 Real Estate Taxation
Instructor: Lei Bao
Email: yesbao82@gmail.com
Phone: (671) 487-2101
Web: https://niceonguam.blogspot.com
Office Hours: Mon-Fri 5:00 pm - 9:00 pm
Class Information
Mode: Online
Duration: 3 hours
Credit Hours: 3
Course Description
This course examines the federal tax consequences related to the acquisition, use, and disposition of real property. In particular, this course focuses on deductions, credits, and various other federal income tax aspects arising from real estate transactions such as purchases, financing, leasing, sales and exchanges, conversions and abandonments. Course topics also include REITs, REMICs, and an overview of estate and family planning for real estate.
Required Textbook
Lei Bao, Real Estate Handbook for Continuing Education, 1st edition. National Institute of Continuing Education, 2019
Learning Objectives for Students
On completion of the course, students will be able to:
- Demonstrate the ability to identify tax issues related to real estate transactions.
- Demonstrate the ability to identify opportunities for tax planning regarding real property.
- Demonstrate their learning in an objective examination featuring both multiple choice and short answer questions.
Assessment
Students need to complete all of the class assignments. The purpose of the assignments is for you to practice the concepts covered in class. Completing all the homework problems is the best way to practice and prepare for the exam.
You are encouraged to work with others on the assignments. However, do not simply use others to do your work but rather use others to help work through and engage in the concepts.
Exam
There is one final exam. You are expected to be present, seated, and ready to take the exam before the end of the class. You are permitted to use any outside materials, resources, or electronic devices on the exam. The final exam is comprehensive and will be given during a 30-minute block before the end of the class.
Passing Grade & Certificate
The final score of 75% will be considered as a passing grade, and the certificate will be issued to the participant within a week.
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