CE/CPE Course Information

Property Transactions: Character and Recognition for Property Sales and Exchange (2020)

CPE Credits: 4
Subject Area: Taxation
Field of Study: Taxes
Program Level: Overview
Lesson Version: 2020
Publication/Revision Date: May 22, 2020
Prerequisites/Advanced Preparation: None
Written By: James R. Hasselback, Ph.D.

After completing this course, you will be able to
  • Calculate gains and losses on the sale of business property
  • Identify business property recharacterization
  • Interpret the rules regarding related party sales
  • Identify the rules relating to installment sales
  • Answer questions about gain treatment in nonrecognition transactions
Course Topics
  1. Overview
  2. Business Property
  3. Related Party Sales
  4. Installment Sales
  5. Like-Kind Exchanges
  6. Involuntary Conversions
  7. Sale of a Principal Residence

This self-study course consists of an Audiovisual presentation or a 20-question True/False Introductory quiz, a Knowledge Transfer Outline with multiple-choice questions for study and review, and a Qualified Assessment of 20 questions.

This course is designed for your convenience. You may log out at any time during the course; your current position and all work will be saved. The next time you log in, you can resume right where you logged off.

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