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Taxation of Property Transactions - Tax Staff Essentials, Level 2 - Experienced Staff

Author/Moderator: Shelley Rhoades-Catanach, Ph.D., CPA
Publisher: AICPA
Availability: Online Access
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Save when you buy the complete Tax Staff Essentials, Level 2 – Experienced Staff bundle.

Gain a practical understanding of the various complex tax laws dealing with sale, disposal, or exchange of property. This course includes analyses of the rules dealing with like-kind exchanges, and includes involuntary conversions. It also covers important property-related timing issues and planning opportunities that can lead to significant tax savings.

Topics Discussed:

  • IRC sections 1231, 1245, 1250
  • Capital gains and losses
  • Non-recognition transactions

Learning Objectives
When you complete this course you will be able to:

  • Apply proper treatment of involuntary conversions.
  • Explain the deferral of realized gain or loss on a like-kind property exchange.
  • Determine the amount of gain or loss on the sale of property.
  • Recognize the potential impact of depreciation recapture.

Prerequisite: Basic knowledge of property transactions and taxation

Advanced Preparation:  None

NASBA Field of Study: Taxes
Level: Intermediate
Recommended CPE Credit: 5
Taxation of Property Transactions - Tax Staff Essentials, Level 2 - Experienced Staff
CPE On-Demand , 2014
Product# 157660
Availability: Online Access 1 Year
For registered users only
AICPA Member:$129.00
Your Price:$149.00
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