Tax Planning for Purchases and Sales of Property: Part 2
Author: Greg White
| CPE Credit: |
2 hours for CPAs 2 hours Federal Tax Related for EAs and OTRPs 2 hours Federal Tax Law for CTEC |
Join expert, Greg White, CPA, as he covers important tax planning ideas for property purchases and sales. We’ll cover key concepts like increasing tax deductions on the purchase of property and decreasing tax on the sale of property.
Per the IRS Education Provider Standards this course must be COMPLETED by 12/31/2029 to receive credits. NOTE: Go to My Professional Profile in your CCH CPELink account settings to ensure your name, and PTIN number; matches your PTIN cardPublication Date: May 2026
Designed For
New and experienced practitioners.
Topics Covered
- Like-kind exchanges
- Qualified opportunity funds
- Reducing recapture income on sale of property
- Being a "two-move chess player" — setting the stage for a later sale of property
- The “superhero” of property sales – Section 1231
- Techniques for reducing tax on the sale of a business
Learning Objectives
- Recognize how to determine when like-kind exchanges make sense
- Calculate recapture income on sale of property
- Apply section 1231 and its limitations
- Identify how to reduce tax on the sale of property
Level
Basic
Instructional Method
Self-Study
NASBA Field of Study
Taxes (2 hours)
Program Prerequisites
None
Advance Preparation
None