Taxation of Property Transactions - Tax Staff Essentials
Available for 1 year after purchase date
**OnDemand**
5.5 Credits
Member Price $155.00
Non-Member Price $185.00
Overview
Professionals learn about business property-related timing issues and planning opportunities that can lead to tax savings.
Highlights
Key Topics
- Sections 1231, 1245, and 1250
- Depreciation recapture
- Capital gains and losses
- Nonrecognition transactions
Prerequisites
Basic knowledge of property transactions and taxation
Designed For
Who Will Benefit
- Tax staff and senior associates in public accounting
- Entry- and mid-level tax professionals in industry
Objectives
Learning Outcomes
- Calculate gain or loss realized and recognized on business property dispositions.
- Apply the capital losses limitations and preferential tax rates on capital gains.
- Determine the impact of depreciation recapture on a taxpayer's taxable income and tax liability.
- Determine the tax basis of property received in a like-kind exchange.
- Determine allowable cost recovery deductions for replacement property acquired in a like-kind exchange or involuntary conversion.
Non-Member Price $185.00
Member Price $155.00