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Capital Assets and Preparing Schedules D and 4797
$89.95$89.95
Capital Assets and Preparing Schedules D and 4797
CPE Credit: 4 hours
This 4-hour webinar will provide practitioners with valuable information as to capital asset definitions, types, etc. as well as the preparation of Schedule D and Form 4797
Topics Covered
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What is a capital asset?
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What is not a capital asset
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Basis of assets
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Cost basis
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Adjusted basis
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Basis other than cost
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When commodities derivative financial instruments held by a commodities derivative dealer is considered a capital asset
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Holding period of capital assets
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Sale or exchange requirement
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Sales and other dispositions of assets
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Net capital gain or loss
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Capital gain tax rates
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Tax treatment of capital losses
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Reporting of capital gains and losses
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Schedule D purpose and preparation
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Form 4797 purpose and preparation
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Related party sales and exchanges
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Asset capitalization and expensing
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Selected legislation
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Small business IRC §1244 stock
Learning Objectives:
●Provide in-depth discussion of capital assets
●Improve comprehension with respect to capitalization vs. expensing of certain capital assets
●Provide related information as to the tax accounting of these items
●Provide in-depth discussion of capital assets
●Improve comprehension with respect to capitalization vs. expensing of certain capital assets
●Provide related information as to the tax accounting of these items
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