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Fall 2022
5261 Real Estate Tax - KROLL- 25401

Professor(s): Daniel H.  Kroll (ADJUNCT)

Credits: 2

Course Areas: Taxation 

Time: 7:30p-9:30p  TH  Location: 100 

Course Outline: This course will cover selected federal income tax issues related to real estate acquisition, operation and disposition. Areas of focus include choice of entity, capitalization and cost recovery, the effects of mortgages on basis, dealer gain issues, like kind exchanges, and installment sales. The course is intended to be practical and cover federal income tax issues that arise daily for both clients and lawyers involved in commercial and investment real estate transactions. This course will include two or three writing assignments involving research, persuasive writing, and/or drafting agreements related to this concentration of tax law.

Course Syllabus: Syllabus

Course Notes: (Face-to-Face)   The UH registration system instruction mode for this course is listed in parenthesis. After student registration opens, there may be instruction mode changes to this course up through two weeks before the first day of classes for the term, but notice of such changes will be sent to then-registered students. For this instruction mode, instructors and students are expected to normally be physically present in the classroom. If the course has a final examination, it will be in a classroom requiring your physical presence. Other assessment, such as a mid term exam, may also be in a classroom. Whether this instructor will offer “remote presence” (starting a zoom meeting from the podium computer to enable student remote access on an occasional basis) for part or all of the semester is not known, but students should not rely on an expectation that remote presence will be available.


This is an LL.M class, and JD students may register, if space is available.

Prerequisites: Yes  Fed Tax

First Day Assignments:

Final Exam Schedule: 12/10 9-11am      

This course will have:

Satisfies Senior Upper Level Writing Requirement: No

Experiential Course Type: No

Bar Course: No

DistanceEd ABA:

Pass-Fail Student Election: Available

Course Materials (4/18/2022 9:34:47 AM)

Book(s) Required

Course Materials: Robinson Federal Income Taxation of Real Estate, 6th edition 9780791397206