The experienced practitioner knows some of the like kind exchange ( Section 131) and involuntary conversion (section 133) rules but not all of them.
Like- kind property. Property held for use in a trade or business or for investment. Receipt of boot. Basis of acquired property. Meaning of exchange. Deferred exchanges. Related Party Exchanges. Involuntary conversion defined. Similar or related in use or service. How and when to make election. Timing of replacement property.
Take a detailed look at like kind exchanges and involuntary conversions through reviewing the code. the regulations and important cases.
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4.67 stars out of 5 - speaker rating for 2019 “Excellent! It is great that Lloyd has so much experience not only as a tax CPA but also years of owning commercial and residential real estate.” - past attendee
Mr. Born, a Certified Public Accountant, received a Bachelor of Science degree in Electrical Engineering and a Masters of Business Administration degree from the University of Washington.
While obtaining his MBA degree, he was employed by the Boeing Company. After obtaining his MBA degree, he joined KPMG Peat Marwick where be ultimately became a tax partner. He left Peat Marwick to become a real estate entrepreneur but continued to practice federal income tax.
After a successful career as a real estate entrepreneur, Mr. Born expanded his tax practice consulting with other CPAs relating to their more challenging tax questions primarily relating to real estate, partnership and advanced personal tax planning.
Mr. Born is the recipient of the Elijah Watt Sells silver medal award for the second highest grades in the United States on the CPA examination.
Mr. Born is an experienced educator who both writes and teaches tax courses for the Washington Society of Certified Public Accountants and teaches Masters of Taxation courses at Golden Gate University. Mr. Born also is an experienced speaker primarily on tax subjects including five presentations at the Northwest Tax Institute.
Non-Member Price $349.00
Member Price $249.00