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.
IRC sections 1231, 1245, 1250
Capital gains and losses
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
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