• The most sweeping update to the U.S. tax code in more than 30 years.
  • Our webinars bring you the convenience of a live CPE seminar experience to your home, office or any of your favorite handheld devices.
  • 24/7 customer support! by phone, text, email and online. Enjoy the peace of mind you deserve. we're here for you when you need it. 
  • Our advanced e learning website keeps you in CPE compliance. All course progress is auto saved in your CPE cloud and accessible 24/7 from your phone, tablet, or desktop pc with  internet access. 
  • 1
  • 2
  • 3
  • 4

Art Of Like Kind Exchanges

Instructional MethodAdvanced PreparationProgram PrerequisitesField Of Study Interactive Self Study NONE Basic Understanding of Taxes Taxes​ Experience LevelCourse IDCPE CreditsAuthor Basic to Intermediate DS-112 / QAS-DS-112 16 Danny Santucci, JD Art of Like Kind Exchanges Course D ...Read more
  • Description
Instructional Method Advanced Preparation Program Prerequisites Field Of Study
Interactive Self Study NONE Basic Understanding of Taxes Taxes​
Experience Level Course ID CPE Credits Author
Basic to Intermediate DS-112 / QAS-DS-112 16 Danny Santucci, JD

Art of Like Kind Exchanges

Course Description: 

While tax reform visions have changed the tax on profits realized from the disposition of 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 multi-party and delayed exchanges.

Topics Covered:
CHAPTER 1 INTRODUCTION - §1031
CHAPTER 2 SECTION 1031 & ITS FUNCTION
CHAPTER 3 STATUTORY REQUIREMENTS AND DEFINITIONS
CHAPTER 4 THE CONCEPT OF “BOOT”
CHAPTER 5 THE RULES OF “BOOT”
CHAPTER 6 LOSSES IN AN EXHANGE
CHAPTER 7 BASIS ON TAX-DEFERRED EXCHANGE
CHAPTER 8 DEPRECIATION, COST RECOVERY, MACRS AND RECAPTURE
CHAPTER 9 MISCELLANEOUS EXCHANGE ASPECTS
CHAPTER 10 EXCHANGE MECHANICS
CHAPTER 11 TYPES OF EXCHANGES
CHAPTER 12 DELAYED EXCHANGES
CHAPTER 13 WAREHOUSING & POT METHOD
CHAPTER 14 ACCOMMODATORS & INTERMEDIARIES
CHAPTER 15 CALCULATION SHEETS

Learning Objectives:

After reading Chapter 1, participants will be able to:

1. Identify two basic factors that determine the popularity of exchanging, specify tax law changes influencing exchange popularity noting the impact of current capital gains rates, recognize the capital gain rate "baskets" and determine the tax treatment of assets in each category.

2. Recognize the differences between exchanges and installment sales noting cost benefits, identify several advantages given to exchanging by recent legislation and specify continuing problems that can arise with an installment sale that can act as an impetus for using an exchange.

3. Specify multiple tax benefits of exchanges noting the advantages they create over installment sales and determine issues that can be resolved or facilitated by using a like-kind exchange.


CPE Customer Support Available 24/7

 Call or Text Message 813.638.5985
 Email CPE365@Gmail.com