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Taxation of Property Transactions – Tax Staff Essentials (4 hours)

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4.0 Credits

Member Price $213.00

Non-Member Price $261.00

Overview

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

Highlights

  • Sections 1231, 1245, 1250
  • Depreciation recapture
  • Capital gains and losses
  • Non-recognition transactions

    Prerequisites

    Basic knowledge of property transactions and taxation

    Designed For

  • Tax staff and senior associates in public accounting
  • Tax professionals in industry

    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.

    Notice

    “Adding to Calendar” does not register you for this event. Please either register online by clicking “Add to Cart” or contacting OSCPA at 503-641-7200 / 800-255-1470, ext. 3. Thank you!

  • Non-Member Price $261.00

    Member Price $213.00