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Concepts and Mechanics of Exchanges #496124

Course Overview

Credit

Amount

CPA

13.5

EA / OTRP

Course Author: Danny Santucci, J.D. Field of Study (CPA): Taxes Field of Study (EA/OTRP): Federal Tax Law/Related Matters

Course Description

Course publication/revision date: This course was updated on 8/20/2024 (covers 2024 tax year).

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.

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Course Details

Course Details, Learning Objectives, Table of Contents