Webinar: Taking Advantage of Like-Kind Exchanges
WS153 | Course | Intermediate | Scheduled
Description
When real property is sold for a gain, we always try to find ways to defer recognizing income so that it won't be necessary to send a check to Uncle S
Credits
| Number of Credits | Type of Credits |
|---|---|
| 2.00 | Taxes |
Designed For
Accounting and Finance Professionals who either represent or work for entities that own real property
Prerequisites
A basic knowledge of the provisions for recognizing gain or loss on the sale of real property
Highlights
- Understanding the history of IRC Sec 1031
- Who does and does not qualify for utilizing the like-kind provisions
- Which properties do and do not qualify for like-kind exchanges
- The differences between a “dealer” and a “non-dealer” regarding like-kind exchanges
- How to complete a like-kind exchange
- The different types of like-kind exchanges
- The definition of “boot” and how it applies to like-kind exchanges
- Rules concerning Revenue Ruling 72-456, and
- Form 8824
Objectives
- Utilize the provisions of IRC Sec 1031 in order to defer recognizing gain on the sale of real property via a like-kind exchange
Preparation
None
Notes
This webinar is provided by Surgent. After registering for the course, you will receive an email from Surgent with instructions for logging in to the webinar and obtaining your eMaterials.
You may confirm that your computer meets the minimum requirements by visiting: https://www.surgentcpe.com/webinartest/.
Prices
- Member (Early Bird)
- $99.00
- Non-Member (Early Bird)
- $99.00
- Member
- $99.00
- Non-Member
- $99.00