CPE Self-Study

Taxation of Property Transactions - Tax Staff Essentials

  • $99.00-$129.00
    Taxation of Property Transactions - Tax Staff Essentials Online Access Product #: 157662
    AICPA Member: $99.00
    Non-Member: $129.00
  • Contact Sales

    Purchasing multiple enrollments for your organization? Contact a representative for pricing or for on-site training opportunities. 800.634.6780 | Contact Us

    Product #: GT-TSE.TPT

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

Prerequisite: Basic knowledge of property transactions and taxation

Advance Preparation:  None


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.

System Requirements

About the Authors

Shelley Rhoades-Catanach, Ph.D., CPA

About the Publisher


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.