TXDE
SURGENT McCOY’S GUIDE TO TAX-DEFERRED EXCHANGES

This two-hour course examines the qualification of a disposition of investment property for reducing or eliminating the tax on the gain realized through an exchange under §1031.

Major topics include:
  • What taxes apply to the sale of property?
  • When are properties like-kind?
  • When is property held for investment or for use in a trade or business?
  • What is the impact of boot on the exchange?
  • How are mortgages on exchanged property and replacement property accounted for?
  • How is the basis of the replacement property determined?
Prerequisites: None
 Level of Knowledge: Basic
 Field of Study: Taxes
 Price: $39
 Credit Hours: 2

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Surgent McCoy CPE, LLC
237 Lancaster Ave
Devon, PA 19333
(610) 688-4477
(610) 688-3977 (FAX)
info@cpenow.com