Most practitioners have clients that own or operate real estate, from a single rental house to several rental houses, an office building, or a shopping center. Inevitably, practitioners will encounter clients that acquire or inherit real property, and they will be faced with the tax problems that occur when real property is operated and ultimately disposed of in one form or another. This course explains the tax rules for acquiring and operating commercial properties, such as apartments, office buildings, and shopping centers. This intermediate level course is most appropriate for the professional with detailed knowledge in commercial property ownership who may be at a mid-level position within an organization with operational or supervisory responsibilities, or both.

By proceeding to the examination, you acknowledge and confirm that you have completed the required coursework.