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DTSTAMP:20260925T182035Z
DTSTART:20261103T180000Z
DTEND:20261103T200000Z
SUMMARY: IRC 1031 in the Real World: Practical Issues and Compliance
DESCRIPTION: This course provides a technical overview of IRC 1031 like-kind exchanges\, focusing on the application of current law and regulations following the Tax Cuts and Jobs Act. Presented by a former IRS subject matter expert\, the course is designed for practitioners who advise on\, prepare\, or review transactions involving real property exchanges. Participants will examine qualification requirements\, definitions of real property\, and the determination of like-kind versus non-like-kind property under Treasury Regulations. The course covers key concepts including relinquished and replacement property\, boot\, realized and recognized gain\, and basis calculations. Additional topics include the interaction of 1031 with cost segregation studies\, depreciation treatment under 1245 and 1250\, replacement property basis allocation\, depreciation of carryover and excess basis\, and multi-property exchange rules. Practical compliance considerations relevant to tax return preparation and review are emphasized throughout.

This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.
CLASS:PUBLIC
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