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Taxation of Property Transactions - Tax Staff Essentials

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4.00 Credits

Member Price $225.00

Non-Member Price $269.00

Overview

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



Delivery Method: Individual webcast
CPE Credit: Taxes
Program Level: Intermediate

This course is being offered by a 3rd party vendor and will not be accessible on your My CPE page. Webinar access information will be emailed directly to you by AICPA.

Highlights

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

    Prerequisites

    Basic knowledge of property transactions and taxation

    Designed For

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

    Objectives

    • 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.
  • Leader(s):

    Leader Bios

    Shelley Rhoades-Catanach, AICPA

    Shelley Rhoades-Catanach, CPA, Ph.D., joined the accounting faculty of Villanova University in 1998 and teaches a variety of tax courses in the undergraduate, M.B.A., Master of Accounting and Professional Consultancy Programs. Prior to joining Villanova, she taught at Washington University in St. Louis and at the Darden Graduate School at the University of Virginia. Before entering academia, Rhoades-Catanach spent seven years at Arthur Andersen as a tax professional. 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 “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 on the editorial boards of the “Journal of the American Taxation Association” and the “Journal of International Accounting, Auditing and Taxation.”

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    Non-Member Price $269.00

    Member Price $225.00