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

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4.0 Credits

Member Price $225.00

Non-Member Price $269.00

Overview

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

    Prerequisites

    Basic knowledge of property transactions and taxation

    Designed For

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

    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.

    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 $269.00

    Member Price $225.00