税ation of Property Transactions - 税 Staff Essentials
Professionals learn about business property-related timing issues and planning opportunities that can lead to significant tax savings.
格式
网络直播
日期
2024年6月5日
NASBA研究领域
税
水平
中间
CPE学分
4
教练
雪莱Rhoades-Catanach
可用性
产品编号
VTSETPT240605
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.
关键的188bet亚洲真人体育下载
- 第1231 1245 1250条
- 折旧取回
- 资本损益
- 不承认交易
学习成果
- 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.
谁将受益
- 税 staff and senior associates in public accounting
- 税 professionals in industry
为您的团队进行分组订购
2至5名注册人
Save time with our group order form. We’ll send a consolidated invoice to keep your learning expenses organized.
开始的订单6 +注册者
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美国客户来电 1-800-634-6780 (选择 1)
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, 教育材料, 产品, 和服务.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 可访问性 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.