Art of Like Kind Exchanges 2020

  • Credits: 13
  • Format: Self-Study eBook
  • Field of Study: Federal Tax Update
  • Author/ Speaker: Danny Santucci

Course ID: Advanced Preparation: Experience Level:
EWTFM-U-01624-20-S None Overview
Published Date: Program Prerequisites: Other Course Formats:
© March 2020 General Understanding of Taxes eBook | Self-Study

COURSE DESCRIPTION

While tax reform visions have changed the tax on profits realized from the disposition of the real estate, investors still seek escape hatches from the capital gain tax. Tax-deferred exchanges permit the disposition of property often with the taxpayer receiving significant cash but without the payment of any tax. Functionally, an exchange is a bridge over the normally taxable event of moving from one property to another. This course alerts the practitioner to the different planning opportunities that surround exchanging. Participants will be able to identify, analyze, and handle effectively the complex tax problems that arise under 1031. This understanding will be directly applied to the structuring and audit survival of multiparty and delayed exchanges.

Who Should Attend:

  • All Certified Public Accountants (CPAs)
  • Enrolled Agents (EAs)
  • Tax Return Preparers (TRPs)

Qualifies and approved with all state boards of accountancy and the following sponsorships:

NASBA
IRS
CTEC