Advanced Real Estate Taxation

Comprehensive tax strategy for real estate investors and agents — 1031 exchanges, depreciation, capital gains, passive losses, and LLC/entity strategies.

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1031 Like-Kind Exchange — part of Advanced Real Estate Taxation. Study the key terms below, then mark this lesson complete to advance your progress.

Cap Rate: Net Operating Income ÷ Purchase Price — measures return on investment property.

Cost Approach: Value = land value + depreciated cost of improvements — used for unique properties.

Depreciation: Tax deduction for wear/tear — residential investment property depreciated over 27.5 years.

1031 Exchange: Tax-deferred swap of like-kind investment properties — must follow strict IRS rules.

FIRPTA: Federal law requiring 15% withholding when foreign seller sells US real property.

Module Quiz

Advanced Real Estate Taxation · 8 questions