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Taking Advantage of Installment Sales (Z1-INS2-2023-01-SSDL)

100 Minutes
On demand - Audio

On Demand - Audio

2 CPE Credits in TX

OVERVIEW

DESIGNED FOR

Accounting and Finance Professionals who either represent or work for entities that own real property

BENEFITS

  • Utilize the provisions of IRC Sec 453 to defer recognizing gain on the sale of real property via an installment sale

HIGHLIGHTS

  • How does the IRC define an installment sale under IRC Sec 453?
  • When can a taxpayer utilize the provisions of IRC Sec 453?
  • When should a taxpayer utilize the provisions of an installment sale and when should it be avoided?
  • How does the issue of a “dealer” vs. a “non-dealer” impact the use of the installment sale method?
  • Reporting an installment sale when related parties are involved
  • Calculating an installment sale
  • How has the Tax Cuts and Jobs Act impacted the use of the installment sale method?

COURSE LEVEL

Intermediate

ADVANCE PREPARATION

None

PRICING

$49.00 - Member

$69.00 - Nonmember

ADDITIONAL OPTIONS

Remind me to register

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COURSE DEVELOPER

Surgent

AREAS OF INTEREST