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Taxation of Property Transactions Logo aicpa

  Free |   AICPA |   08 Jun 2020 |   Taxes |   AICPA Store
Who Will Benefit?
  • Tax staff and senior associates
Key Topics
  • IRC sections 1231, 1245, 1250
  • Depreciation recapture
  • Capital gains and losses
  • Non-recognition transactions
Learning 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.

This webcast is part of the Tax Staff Essentials program.

Gain a practical understanding of the various complex tax laws dealing with sale, disposal, or exchange of property. This webcast 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 covered:
  • Management accounting: Technical: Tax strategy, planning & compliance: Tax planning, Intermediate
  • Tax: Technical: Individual income taxation , Intermediate
  • Tax: Technical: C corporation income taxation , Intermediate
  • Tax: Technical: Tax accounting: Capitalization & depreciation, Intermediate