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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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AICPA's Tax Staff Essentials, Level 2 – Experienced Staff

This comprehensive, integrated curriculum provides tax training for four different experience levels – New Staff (Level 1), Experienced Staff (Level 2); Tax Senior/Supervisor (Level 3); and Tax Manager/ Director (Level 4).

This course is part of Tax Staff Essentials, Level 2 – Experienced Staff. Designed for junior tax staff who want to take on a wider variety of firm engagements and establish a supervisory role within the firm. The Tax Staff Essentials courses establish a strong set of skills necessary to grow the abilities and confidence of junior and senior level staff, allowing them to work with greater independence and expand their role in your firm

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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