产品形象
税ation of Property Transactions - 税 Staff Essentials
网络直播

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.

$213 - $261
Do you have an AICPA or CIMA membership? 登录 to apply your member discount.

格式

网络直播

日期

2024年6月5日

NASBA研究领域

水平

中间

CPE学分

4

教练

雪莱Rhoades-Catanach

可用性

产品编号

VTSETPT240605

 视图  
 业务 & 合作伙伴 
产品详细信息

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.

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  • 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
信用信息
CPE学分
4
NASBA研究领域
水平
中间
先决条件
Basic knowledge of property transactions and taxation
访问
这是一个数字产品. With full paid access the content will be available to you for 3 months after purchase date.
持续时间
4小时
For more information, please refer to CPE requirements and NASBA sponsorship information
定价
Do you have an AICPA or CIMA membership? 登录 to apply your member discount.
非会员
$261.00
协会成员
$213.00
CIMA会员
$213.00

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

We can help with group 折扣. 电子邮件 客户端.support@aicpa-cima.com
美国客户来电 1-800-634-6780 (选择 1)

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演讲者
雪莱Rhoades-Catanach
Ph.D.,188bet亚洲真人体育下载网址
"Dr. 雪莱Rhoades-Catanach is a member of the accounting faculty of Villanova University School of 业务, w在这里 she teaches a variety of tax and accounting courses in Villanova's undergraduate, 工商管理硕士, Master of Accounting and Professional Consultancy, and Master of 税ation programs. Prior to joining Villanova, she taught at Washington University in St. 路易. She has also served as a visiting faculty member at Darden Graduate School at the University of Virginia and at INSEAD in Fontainebleau, 法国. Shelley obtained her undergraduate degree in accounting from the University of Nebraska and received her Ph.D. in accounting from the University of Texas at Austin. Shelley's research applies game-theoretic modeling techniques to examine the impact of taxes on strategic decision making in such areas as tax reporting and auditing, 税收政策的变化, 纳税人权利立法, and the impact of state taxation on firm location and investment decisions. She has published articles in journals such as The Accounting Review, Research in Accounting Studies, Journal of the American 税ation Association, Issues in Accounting Education, and Journal of Accounting Education. She is also a co-author of two textbooks: Principles of 税ation for 业务 and Investment Planning and Advanced Strategies in 税ation. Prior to entering academia, Shelley spent seven years at Arthur Andersen as a tax professional. She is a CPA and a member of the American Institute of CPAs, the American Accounting Association, and the American 税ation Association. She is past president of the American 税ation Association, the tax section of the American Accounting Association, and a recipient of the ATA's Ray Sommerfeld Outstanding 税 Educator award."
可访问性

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.

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