Taxation of Property Transactions

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Overview

4.0 Credits
ONLINE

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.

Objectives

- 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.

Major Topics

Key Topics

- IRC sections 1231, 1245,1250

- Depreciation Recapture

- Capital gains and losses

- Non-recognition transactions

Designed For

Tax staff and senior associates in public accounting

Prerequisite

Basic knowledge of property transactions and taxation