2009 Like-Kind Exchanges Course Level: Basic CPE Credits: 4 for EAs, 2 for CTEC Price: $60 for Members and $84 for Nonmembers Prerequisite: Basic understanding of Form 1040 or NATP's Introduction to Tax Preparation course - This course explores the basics of like-kind exchanges as well as various related transactions from a federal tax perspective. This program of study is designed to recognize qualifications and tax reporting of like-kind exchanges under §1031.
Click here to download the Table of Contents from the 2009 textbook. Objectives Upon completion of this course, you will be able to: - Describe the basic rules for like-kind exchanges.
- Identify qualifying like-kind property.
- Calculate tax basis of property received in an exchange.
- Depreciate property received in an exchange.
- Describe the consequences of related party exchanges.
- Report a like-kind exchange on Form 8824.
- Explain the like-kind exchange requirements to clients.
This course is also available as a printed textbook with a paper copy of the exam. You can purchase the course in the hard copy format from our Online Tax Store.
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