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What’s a Trade or Business for Tax Purposes? Interpreting Varying Guidance for Real Estate Businesses and Family Offices
Contains material from Jan 2025
What’s a Trade or Business for Tax Purposes? Interpreting Varying Guidance for Real Estate Businesses and Family Offices
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The term “trade or business” is a critical tax determination in multiple areas but it is not defined in either the Internal Revenue Code or Regulations. Learn the differing interpretations of this term under the Code, focusing on Sections 162, 469(c)(7)(C), 199A, and 163(j) and divisions of real estate corporations.
Includes: Video Audio Slides
- Total Credit Hours:
- 1.00
- Credit Info
- TX, CA, PA
- TX MCLE credit expires: 2/28/2026
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What’s a Trade or Business for Tax Purposes? Interpreting Varying Guidance for Real Estate Businesses and Family Offices (Jan 2025)
Bradley T. Borden
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Session 1 —59 mins 1.00
What’s a Trade or Business for Tax Purposes? Interpreting Varying Guidance for Real Estate Businesses and Family Offices (Jan 2025)
The term “trade or business” is a critical tax determination in multiple areas but it is not defined in either the Internal Revenue Code or Regulations. Learn the differing interpretations of this term under the Code, focusing on Sections 162, 469(c)(7)(C), 199A, and 163(j) and divisions of real estate corporations.
Originally presented: Dec 2024 Taxation Conference: Day 1 - Focus on Business Planning
Bradley T. Borden,
Brooklyn Law School - Brooklyn, NY