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Taxation of Property Transactions (AITOPT04)

 
Date:Tuesday, August 27, 2019
Time:1:00 PM - 5:00 PM
(Registration at 12:30PM)
Facility:Webcast or Webinar, Online
CPE Credit:4.0 Technical Business
Vendor:AICPA
Course Level:Intermediate
Early Bird Price:$179.00 FICPA Members, $229.00 Non-Members

Description:

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



Who Should Attend:
Tax staff and senior associates in public accounting

Prerequisite:
Basic knowledge of property transactions and taxation

Session/Options

If listed below, select the appropriate sessions or options to continue with your purchase.

Registration Status: CLOSED - Online registration for this course is now closed. Please contact the Member Service Center at (800) 342-3197 if you wish to inquire about registering.