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Taxation of Property Transactions - Tax Staff Essentials
Tax
CPE Self-study

Taxation of Property Transactions - Tax Staff Essentials

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

$135 - $185
Do you have an AICPA or CIMA membership? Log in to apply your member discount.

Format

Online

NASBA Field of Study

Taxes

Level

Intermediate

CPE Credits

5.5

Author(s)

AICPA and CIMA staff

Availability

1 year

Product Number

TSETPT25SSO

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 Business & partner 
Product Details

A practical guide to business property transactions

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.

Topics include:

  • Depreciation recapture
  • Exchange transactions
  • Dispositions of business property

Tips for achieving an optimal tax result on property transactions

Professionals are exposed to important business property-related timing issues and planning opportunities that can lower a client's tax liability.

Strategies laid out in the course empower practitioners to consider the timing of recognizing gain and loss to achieve tax savings.

Part of Tax Staff Essentials Level 2

This self-study online course is part of Tax Staff Essentials Level 2, a comprehensive learning program that provides experienced tax staff with the technical training required to gain independence.

This course can be purchased individually or as part of the Tax Staff Essentials Level 2 bundle.

Who Will Benefit

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

Key Topics

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

Learning Outcomes

  • 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.
Credit Info
CPE Credits
Online
5.5
NASBA Field of Study
Taxes
Level
Intermediate
Prerequisites
Basic knowledge of property transactions and taxation
Access
Online
This is a digital product. With full paid access the content will be available to you for 1 year after purchase date.
For more information, please refer to CPE requirements and NASBA sponsorship information
Pricing
Do you have an AICPA or CIMA membership? Log in to apply your member discount.
Nonmembers
Online
$185.00
AICPA Members
Online
$155.00
CIMA Members
Online
$155.00
Tax Section Members
Online
$135.00

Group ordering for your team

2 to 5 registrants

Save time with our group order form. We’ll send a consolidated invoice to keep your learning expenses organized.

Start order

6+ registrants

We can help with group discounts. Email client.support@aicpa-cima.com
US customers call 1-800-634-6780 (option 1)

Contact us
Author(s)
AICPA and CIMA staff
Accessibility

The Association is dedicated to removing barriers to the accountancy profession and ensuring that all accountancy professionals and other members of the public with an interest in the profession or joining the profession, including those with disabilities, have access to the profession and the Association's website, educational materials, products, and services.The Association is committed to making professional learning accessible to all product users. This commitment is maintained in accordance with applicable law. For additional information, please refer to the Association's Website Accessibility Policy. As part of this commitment, this product is closed-captioned. For additional accommodation requests please contact adaaccessibility@aicpa-cima.com and indicate the product that you are interested in (title, etc.) and the requested accommodation(s): Audio/Visual/Other. A member of our team will be in contact with you promptly to make sure we meet your needs appropriately.

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