Gain a practical understanding of the various complex tax laws dealing with sale, disposal, or exchange of property. This course includes analyses of the rules dealing with like-kind exchanges, and includes involuntary conversions. It also covers important property-related timing issues and planning opportunities that can lead to significant tax savings.
IRC sections 1231, 1245, and 1250. Depreciation recapture. Capital gains and losses. Non-recognition transactions.
Basic knowledge of property transactions and taxation.
Tax staff and senior associates.
Apply proper treatment of involuntary conversions. Explain the deferral of realized gain or loss on a like-kind property exchange. Determine the amount of gain or loss on the sale of property. Determine the character of recognized gain or loss on the disposition of business property. Implement comprehensive property tax strategies to minimize taxes.
Dr. Rhoades-Catanach joined the accounting faculty of Villanova University in 1998, and teaches a variety of tax courses in the undergraduate, Master of Taxation, MBA and Master of Accounting and Professional Consultancy Programs. Prior to joining Villanova, she taught at Washington University in St. Louis and the Darden Graduate School at the University of Virginia. She has also served as a visiting faculty member in the MBA program at INSEAD in Fontainebleau, France. Before entering academia, Dr. Rhoades-Catanach spent seven years at Arthur Andersen as a tax professional.
Dr. Rhoades-Catanach’s research focuses on the impact of taxes on strategic decision making in such areas as tax reporting and auditing, changes in tax policy, taxpayer rights legislation, and the impact of state taxation on firm location and investment decisions. She is the co-author of the textbook Principles of Taxation: Advanced Strategies, and has published numerous articles in journals such as The Accounting Review, Research in Accounting Studies, Journal of the American Taxation Association, and Issues in Accounting Education.
Non-Member Price $219.00
Member Price $179.00