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Thursday, December 17, 2020 Webcast

Taxation of Property Transactions (X3-2206515)

1:00 PM - 5:00 PM EST

Webcast


4 CPE Credits in TX

OVERVIEW

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.

DESIGNED FOR

Tax staff and senior associates in public accounting Tax professionals in industry

BENEFITS

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

    • 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.

    COURSE LEVEL

    Intermediate

    PREREQUISITES

    Basic knowledge of property transactions and taxation

    ADVANCE PREPARATION

    None

    INSTRUCTOR

    Shelley Rhoades-Catanach

    Shelley Rhoades-Catanach, CPA, Ph.D.

    AICPA/Professional Development Institute

    Shelley Rhoades-Catanach, CPA, Ph.D. Villanova University/Villanova, Pennsylvania Dr. Rhoades-Catanach joined the accounting faculty of Villanova University in 1998, and teaches a variety of tax courses in the undergraduate, Master of Taxation, M.B.A. and Master of Accounting and Professional Consultancy Programs. Prior to joining Villanova, she taught at Washington University in St. Louis and the Darden Graduate School at the University of Virginia. Before entering academia, Dr. Rhoades-Catanach spent seven years at Arthur Andersen as a tax professional. Dr. Rhoades-Catanach’s research focuses on the impact of taxes on strategic decision making in such areas as tax reporting and auditing, changes in tax policy, taxpayer rights legislation, and the impact of state taxation on firm location and investment decisions. She is the co-author of the textbook "Principles of Taxation: Advanced Strategies," and has published numerous articles in journals such as The Accounting Review, Research in Accounting Studies, Journal of the American Taxation Association, and Issues in Accounting Education. She currently serves as a member of the editorial board of Journal of the American Taxation Association and as Vice President of the American Taxation Association. PW 2/2/06

    PRICING

    $179.00 - Member

    $219.00 - Nonmember

    Pre-Registration Closed

    Online pre-registration for this event is now closed.

    ADDITIONAL OPTIONS

    Print a registration form

    COURSE DEVELOPER

    AICPA/NJCPA

    AREAS OF INTEREST