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Capital Gains and Losses Fundamentals
$89.95$89.95
Capital Gains and Losses Fundamentals
CPE Credit: 4 hours
This 4-hour webcast 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
●What is a capital asset?
●What is not a capital asset
●Basis of assets
●When commodities derivative financial instruments held by a commodities derivative dealer is considered a capital asset
●Holding period of capital assets
●Sale or exchange requirement
●Sales and other dispositions of assets
●Net capital gain or loss
●Capital gain tax rates
●Tax treatment of capital losses
●Reporting of capital gains and losses
●Related party sales and exchanges
●Asset capitalization and expensing
●Selected legislation
●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
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