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CPE Self-Study

Taxation of Property Transactions - Tax Staff Essentials

  • $99.00-$129.00
    Taxation of Property Transactions - Tax Staff Essentials Online Access Product #: 157663
    AICPA Member: $99.00
    Non-Member: $129.00
  • Contact Sales
    Contact a representative for group pricing or on-site training opportunities. 800.634.6780 (Option 1) | Contact Us Product #: GT-TSE.TPT

Save 20% on all Tax Staff Essentials CPE self-study products. Use code TSE20 at checkout. Offer ends August 31, 2017.

Save 20% on all Tax Staff Essentials CPE self-study products.
Use code TSE20 at checkout.
Offer ends August 31, 2017.*

Save when you buy the complete Tax Staff Essentials, Level 2 online bundle.

Gain a practical understanding of the various complex tax laws dealing with the sale, disposal, or exchange of property. This CPE 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.

Key Topics:

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

Learning Objectives

This course will prepare you 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
  • Determine the character of recognized gain or loss on the disposition of business property
  • Implement comprehensive property tax strategies to minimize taxes.

Who Will Benefit?

Tax staff and senior associates in public accounting

*Offer valid on Tax Staff Essentials CPE self-study bundles and individual courses. Orders must be placed by or before Thursday, August 31st, 2017 at 11:59 p.m. EDT. This offer can only be combined with sections and credentials discounts. It cannot be combined with any other special offers or incentives; not valid on previous purchases.

Discounts

Tax Section Members Receive Additional Savings! 

When you log into this website with your AICPA member user account, the section/credential discount will be automatically applied during checkout. Should you have any questions or encounter any issues, please contact the AICPA Service Center at 888-777-7077 or service@aicpa.org.

Find out more information on the Tax Section.

Table of Contents

System Requirements

About the Authors

Shelley Rhoades-Catanach, Ph.D., CPA

Dr. Shelley Rhoades-Catanach is a member of the accounting faculty of Villanova University School of Business, where she teaches a variety of tax and accounting courses in Villanova's undergraduate, MBA, Master of Accounting and Professional Consultancy, and Master of Taxation programs. Prior to joining Villanova, she taught at Washington University in St. Louis. She has also served as a visiting faculty member at Darden Graduate School at the University of Virginia and at INSEAD in Fontainebleau, France. Shelley obtained her undergraduate degree in accounting from the University of Nebraska and received her Ph.D. in accounting from the University of Texas at Austin.

Shelley's research applies game-theoretic modeling techniques to examine the impact of taxes on strategic decision making in such areas as tax reporting and auditing, changes in tax policy, taxpayer rights legislation, and the impact of state taxation on firm location and investment decisions. She has published articles in journals such as The Accounting Review, Research in Accounting Studies, Journal of the American Taxation Association, Issues in Accounting Education, and Journal of Accounting Education. She is also a co-author of two textbooks: Principles of Taxation for Business and Investment Planning and Advanced Strategies in Taxation.

Prior to entering academia, Shelley spent seven years at Arthur Andersen as a tax professional. She is a CPA and a member of the American Institute of CPAs, the American Accounting Association, and the American Taxation Association. She is past president of the American Taxation Association, the tax section of the American Accounting Association, and a recipient of the ATA's Ray Sommerfeld Outstanding Tax Educator award.

About the Publisher

AICPA

About the AICPA The American Institute of CPAs is the world’s largest member association representing the accounting profession, with more than 412,000 members in 144 countries, and a history of serving the public interest since 1887. AICPA members represent many areas of practice, including business and industry, public practice, government, education and consulting. The AICPA sets ethical standards for the profession and U.S. auditing standards for private companies, nonprofit organizations, federal, state and local governments. It develops and grades the Uniform CPA Examination, and offers specialty credentials for CPAs who concentrate on personal financial planning; forensic accounting; business valuation; and information management and technology assurance. Through a joint venture with the Chartered Institute of Management Accountants, it has established the Chartered Global Management Accountant designation, which sets a new standard for global recognition of management accounting.

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