For Real Estate Investors

Table of Contents by Track Number

Track #

CD #1

1.                    Introduction Leann

2.                    Beginning

3.                    Introduction By Leann

4.                    Tax Free Income From Real Estate

5.                    Roth IRAs are Wonderful

6.                    Earned Income

7.                    Real Estate Dealers Have Earned Income

8.                    Ordinary Income

9.                    Rental Income

10.                 Real Estate Professionals

11.                 Disallowed Passive Losses

12.                 Related Parties and Self-Rentals

13.                 Long Term Capital Gains

14.                 Five Year capital Gains

15.                 Depreciation Recapture

16.                 Capital Assets and Losses

17.                 Business Losses At-Risk Rules

18.                 Related Party Losses

CD#2

1.                    Tax Strategies Need Planning

2.                    Entry and Exit Strategies

3.                    Tax Strategies and the Type of Real Estate

4.                    Timing is Crucial

5.                    Tax-Deferred Strategies

6.                    1031 Exchanges

7.                    Reverse Tax Free Exchange

8.                    Real Estate dealers may Not use Tax Free Exchanges

9.                    1033 Involuntary Conversions

10.                 Installment Sales

11.                 Interest and Installment Sales

12.                 installment sales and real Estate Dealers

13.                 Related Parties and Installment Sales

14.                 Cash Flow Exceeding Five Million per Year

15.                 Normal Taxable Sales

CD # 2  (continued)

16.                 Choice os Entity

17.                 Investment Strategies

18.                 Wholesaling

19.                 Fix and Flips

20.                 Inventory Rules for Fix and Flips

21.                 Lease with Option

22.                 Buy and Hold Landlords

23.                 Rental Income and the Real Estate Dealer

24.                 Depreciation and Real Estate Investing

25.                 Personal Property Vs. Real Property

26.                 Basis and Land Value

27.                 Improvements Vs. Repairs

28.                 No 179 Deductions for Rental Property

CD#3

1.                    The Business of Real Estate Investing

2.                    Need for Business Entities

3.                    Sole Proprietors

4.                    Corporations

5.                    C Corporations

6.                    Sub S Corporations

7.                    Limited Liability Corporations (LLC)

8.                    Land Trusts

9.                    Buy and Hold Business Structuring

10.                 Limited Partnerships

11.                 Asset Protection

12.                 Record Keeping

13.                 Closing by Leann

14.                 Closing