Webinar: Taking Advantage of Installment Sales

WS1531  |  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

  • How does the IRC define an installment sale under IRC Sec 453?
  • When can a taxpayer utilize the provisions of IRC Sec 453?
  • When should a taxpayer utilize the provisions of an installment sale and when should it be avoided?
  • How does the issue of a “dealer” vs. a “non-dealer” impact the use of the installment sale method?
  • Reporting an installment sale when related parties are involved
  • Calculating an installment sale
  • How has the Tax Cuts and Jobs Act impacted the use of the installment sale method?

Objectives

  • Utilize the provisions of IRC Sec 453 to defer recognizing gain on the sale of real property via an installment sale

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
Registration for this event has closed. If you have any question or concerns please give us a call at 615-377-3825 or send us an e-mail at registrar@tscpa.com