Delivery Method: Self-Study
Learning Objective: After completing this course, the student will be able to compute the taxable gain from the sale of a home, properly apply the ownership and use tests in determining whether a taxpayer qualifies for the home gain exclusion, determine the reduced exclusion due to unforeseen circumstances, compute the non-qualified gain, and compute the home sale gain when a home office is included and determine whether a home is the primary or secondary residence. In addition, the student will be able to properly apply the rules associated with sales of partial interests, sales including Sec. 1031 exchanges, sales by military personnel and sales involving divorced individuals.
CPE Hours: Federal Tax Subject = 4 CPE Credits / Total = 4 CPE Credits
Accreditation: CTEC, IRS, Enrolled Agents, NASBA-QAS CPAs
Field of Study: Federal Tax Subject
Instructional Delivery Method: Self-Study
Publication Date: 5/3/2018
Advanced Preparation: No Advanced Preparation Required
Author: Lee Reams, Sr.
Course Material: A copy of the course material is available for download under the Additional References tab.
Refund Policy: Your complete satisfaction is our #1 priority. At ClientWhys, we do whatever it takes to make sure your expectations are met on every order we complete. We back all of our products with a 30-day no-hassle money back guarantee. For information regarding refunds, complaints and program cancellation policies, please contact our Customer Service Department at (800) 442-2477 Ext 1.
Certified Public Accountants: ClientWhys is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its web site: www.nasbaregistry.org.
ClientWhys, Inc. is an approved provider for IRS, NASBA QAS, CTECand the Oregon Tax Preparer Board providing continuing education for CPAs, EAs, IRS, CRTPs.
Registration: Sign-up online by clicking add to cart above or by phone at 800-442-2477 x1