August 5, 2024


Live Webcast


NYSED 4

Taxation of Property Transactions Webcast

August 5, 2024
Live Webcast
NYSED 4
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    Instructor

    Douglas
    Stives

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Learning Objectives

When you complete this course, you will be able to: • 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.

Major Topics

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

CPE Credits Available

NYSED 4
4
Taxation (NYSED) - NYSED

Things to Know About This Course

Course Level

  • Intermediate

Professional Area of Focus

  • Taxation (NYSED)

Prerequisites

Basic knowledge of property transactions and taxation

Advanced Preparation

Basic knowledge of property transactions and taxation

Intended Audience

Tax staff and senior associates

Provider

AICPA

This event has ended.