Taking Advantage of Installment Sales and Like-Kind Exchanges

Dec 9
12:30 - 4:00 p.m.

Pennsylvania Institute of CPAs
Philadelphia - Map

4-Tax
CPE Credits

This course is also available as a webcast.

Learn how to recognize gain on the sale of real property using installment sales or like-kind exchange
Highlights

“Boot” and how it affects the like-kind exchange deferral
Calculating installment sales and like-kind exchanges
How IRC defines an installment sale under Section 457 and a like-kind exchange under Section 1031
How a “dealer” vs. a “nondealer” affects the use of the installment sale method
Impact of the Tax Cuts and Jobs Act

Registration

PICPA Member: $139
Nonmember: $189

More Information

Course No. 765800 Level: Intermediate

Prerequisites: A basic understanding of the provisions for recognizing gain or loss on the sale of real property

Notes

Park for free!
Enjoy free parking at the Sonesta Philadelphia Downtown at 1800 Market St., which is located directly across the street from the PICPA. Show us your parking voucher when you check-in, and we'll give you a free parking pass. Offer expires Dec. 31, 2019