Taxation of Property Transactions

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.

Learning Objectives

Learning Objective: 

When you complete this course you will be able 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.

Topics Discussed

Topics Discussed: 
  • IRC sections 1231, 1245, 1250
  • Depreciation recapture
  • Capital gains and losses
  • Non-recognition transactions

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COURSE CODE

TSE.TPT

FIELD OF STUDY

Taxes

CPE CREDIT HOURS

4

KNOWLEDGE LEVEL

Intermediate

INTENDED AUDIENCE

Tax staff and senior associates

PREREQUISITE

Basic knowledge of property transactions and taxation

ADVANCED PREPARATION

None

DELIVERY METHOD

Group Live
Self-Study On-Demand

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For individual training, visit:

(U.S.) AICPAstore.com

(Outside the U.S.) CGMAstore.com


CONTACT A TRAINING REPRESENTATIVE:


1-800-634-6780 Option 1
aicpalearning@aicpa.org