Taxation of Property Transactions - Tax Staff Essentials

Course Details

Date

Friday, June 20, 2025

11:00am – 3:00pm (Registration: 3:04am)

Location

Online

Field of Study

Taxation

CPE Credit

4 hours CPE credit

Level of Knowledge

Intermediate

Vendor

AICPA

Prerequisites

Basic knowledge of property transactions and taxation

Description

Professionals learn about business property-related timing issues and planning opportunities that can lead to tax savings.

Highlights

  • Sections 1231, 1245, and 1250
  • Depreciation recapture
  • Capital gains and losses
  • Nonrecognition transactions

    Objectives

    • 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.

    Designed For

  • Tax staff and senior associates in public accounting
  • Entry- and mid-level tax professionals in industry

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    Course Pricing

    WYOCPA Member Fee
    $225.00

    Non-Member Fee
    $269.00

    Your Price
    $269.00

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