Capital Assets: Basis and Taxation for Financial Professionals (X1-CAB2-2026-01-WEBNR-7-01)

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Wednesday, January 7, 2026 Live Webcast

1:00 PM - 3:00 PM EST

Vendor Platform

2 CPE Credits in TX

DESIGNED FOR

Accounting and finance professionals who advise clients on income strategies, tax implications, and financial planning considerations related to capital assets

BENEFITS

Define capital assets and distinguish them from ordinary income assets and Section 1231 assets
Explain the concepts of realization and recognition, including key provisions for deferral or exclusion of capital gains
Identify scenarios where capital losses may be disallowed or limited, including personal use assets, wash sales, and related-party transactions
Differentiate between short-term and long-term capital gains/losses and their respective tax treatments
Apply the proper methodology for netting capital gains and losses, including the $3,000 ordinary annual income offset limitation
Calculate tax liabilities incorporating both ordinary income and capital gains components
Distinguish between marginal and effective tax rates and their implications for tax planning
Develop tax-efficient strategies for managing capital assets that align with client goals and regulatory compliance requirements

HIGHLIGHTS

Capital asset classification and basis determination
Realization vs. recognition rules and special scenarios
Disallowed losses and related limitations
Types of capital gains and losses and their tax treatment
Netting capital gains and losses
Calculating taxes on ordinary income and capital gains
Marginal vs. effective tax rates
Tax planning strategies for capital assets

COURSE LEVEL

Basic

ADVANCE PREPARATION

None

Daniel Johnson

PRICING

$109.00 - Member

$129.00 - Nonmember

Note: Online pre-registration will close on January 7 at 12:30 PM.

ADDITIONAL OPTIONS

Remind me to register

Print a registration form

ALSO AVAILABLE

COURSE DEVELOPER

Surgent

AREAS OF INTEREST

TAX: Business tax

Capital Assets: Basis and Taxation for Financial Professionals (X1-CAB2-2026-01-WEBNR-7-01)

OVERVIEW

DESIGNED FOR

BENEFITS

HIGHLIGHTS

COURSE LEVEL

ADVANCE PREPARATION

SESSIONS

INSTRUCTOR

Daniel Johnson

PRICING

ADDITIONAL OPTIONS

Request a Reminder

ALSO AVAILABLE

COURSE DEVELOPER

AREAS OF INTEREST

Data Alerts

Capital Assets: Basis and Taxation for Financial Professionals (X1-CAB2-2026-01-WEBNR-7-01)

OVERVIEW

DESIGNED FOR

BENEFITS

HIGHLIGHTS

COURSE LEVEL

ADVANCE PREPARATION

SESSIONS

INSTRUCTOR

Daniel Johnson

PRICING

ADDITIONAL OPTIONS

Request a Reminder

ALSO AVAILABLE

COURSE DEVELOPER

AREAS OF INTEREST

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