Taxation of Property Transactions: Tax Staff Essentials
Thursday, April 24, 2025
11 a.m.-3 p.m. Central
4 CPE (4 technical)
Course code: 25WI-0032
View pricing
A fundamental understanding of the taxation of business property transactions is essential to any tax practice. This course prepares tax professionals to handle the tax effects of common property transactions, including like-kind exchanges and involuntary conversions. It also covers important property-related timing issues and planning opportunities that can lead to significant tax savings.
Major subjects
-
Sections 1231, 1245, 1250
-
Depreciation recapture
-
Capital gains and losses
-
Non-recognition transactions
Learning objectives
-
Calculate gain or loss realized and recognized on business property dispositions
-
Identify the tax treatment of net Section 1231 gains and net Section 1231 losses
-
Determine the application of the Medicare contribution tax to property dispositions
-
Recall rules for depreciation subject to recapture when property was acquired in a nontaxable exchange transaction or by gift or bequest
-
Recall the requirements for deferring realized gain on an involuntary conversion
Who should take this program?
- Tax staff and senior associates in public accounting; tax professionals in industry
Pricing
|
Standard Member Fee |
$213.00
|
 Standard Nonmember Fee |
$261.00
|
MNCPA members save $48.00. Become a member.
Our records indicate
you are a
nonmember.
If you register, you will be charged
$261.00
(Standard Nonmember Fee).
Members: Please
log in
to receive member fee.
