298D - Real Estate Law and Taxation

Faculty:  Freixes, G.

This practically oriented course will familiarize students with important legal and tax issues in real estate.  The course will cover basic legal concepts in title & ownership, contracts & land acquisition, financing, possessory and non-possessory interests, involuntary liens, eminent domain, commercial & residential leasing, landowner liability, litigation and real estate agency.  In the area of taxation, the concepts will include business structure, acquisition & debt, capitalization, depreciation, leasing & tenant improvements, passive and at-risk loss restrictions, capital gain treatment, Section 1231 and 1250, like kind exchanges and deductions on hybrid-use property.  The course will cover basic laws and regulations, but also weave in issues of planning and policy.  Students will analyze case studies and problems.  They will learn how to conduct tax and legal research, and will be responsible for preparing a research memorandum on the tax and legal issues related to a real estate issue. Through the research assignment, students will develop analytical and research skills in a legal and tax context.

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