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Self-Study CPE
TAX REFORM AND PASS THROUGH ENTITIES §199A: PLANNING FOR PROFESSIONAL PRACTICE
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2019 TAX SEASON CHAOS: DISCLOSURE? DON'T FILE AN UNCERTAIN TAX RETURN WITHOUT IT
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QUALIFIED OPPORTUNITY ZONES: BRAND NEW PROPOSED REGULATIONS ROUND 2
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2020 ANNUAL FEDERAL TAX SEASON UPDATE
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LITIGATING FOREIGN ASSET REPORTING TAX PENALTIES: THE CONTROVERSIES CONTINUE
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I WOULD RATHER PAY LESS PLEASE: HOW TO MAKE EFFECTIVE OFFERS IN COMPROMISE
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AREAS OF CONTROVERSY UNDER THE TCJA
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OUT OF TIME, OUT OF LUCK? HOW TO REQUEST RELIEF FOR A LATE OR MISSED ELECTION
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WHEN IS THE UPDATED VOLUNTARY DISCLOSURE PRACTICE THE BEST CHOICE?
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NEW YORK STATE'S USE OF THE FALSE CLAIMS ACT AS A TOOL OF TAX ENFORCEMENT
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A PRIMER ON THE EFFECTIVE USE OF EXPERTS IN TAX COURT CASES
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UNDERSTANDING THE SCOPE OF PRIVILEGES IN CROSS-BORDER AUDITS AND INVESTIGATIONS
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WHY DO I OWE TAX WHEN IT'S NOT MY MONEY? WITHHOLDING PAYMENTS TO FOREIGN PERSONS
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WHAT'S NEW AT LB&I: KEY DEVELOPMENTS AND INITIATIVES
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KEYNOTE ADDRESS: OFFICE OF THE TAXPAYER ADVOCATE - 20 YEARS LATER
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TAX COMPLIANCE AND ENFORCEMENT UPDATE PART II
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DOES ANYBODY RESIDE HERE? REPRESENTING TAXPAYERS IN NYS RESIDENCY AUDITS
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BLURRING THE LINES: WHEN IS TAX ADVICE SUBJECT TO THE ATTORNEY CLIENT PRIVILEGE?
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PRESERVING YOUR CHALLENGES UNDER THE ADMINISTRATIVE PROCEDURES ACT
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OVERBROAD INFORMATION DOCUMENT REQUESTS AND DEMANDS TO INTERVIEW THE TAXPAYER
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TAX COMPLIANCE AND ENFORCEMENT UPDATE PART I
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KEYNOTE ADDRESS: STATE OF THE IRS - PRESENTED BY IRS COMMISSIONER CHARLES RETTIG
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IRS FORM 1099 REPORTING: REPORTING REQUIREMENTS
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FOREIGN NATIONAL TAXATION - A DEEPER DIVE
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EXPATRIATE TAXATION - A DEEPER DIVE
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ESOPS 101: A DETAILED INTRODUCTION OF EMPLOYEE STOCK OWNERSHIP PLANS
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FORM 1041: UNIQUE ASPECTS TO TAX ACCOUNTING FOR TRUSTS AND ESTATES
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MISCLASSIFICATION OF WORKERS: THE BATTLE BETWEEN 1099 VS W-2
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TAXATION OF IRAs AT DEATH
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ESTATE PLANNING STRATEGIES FOR MEDIUM AND HIGH NET WORTH CLIENTS POST TCJA
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1099: BEYOND THE BASICS
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EARNED INCOME TAX CREDIT
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AFFORDABLE CARE ACT: INDIVIDUAL RIGHTS & RESPONSIBILITIES
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AFFORDABLE CARE ACT: EMPLOYER RIGHTS & RESPONSIBILITIES
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EARNED INCOME TAX CREDIT DUE DILIGENCE
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EDUCATION TAX BENEFITS
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HOME OFFICE DEDUCTION
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TAX CUTS & JOBS ACT: INDIVIDUAL TAX PREPARATION
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TAX TREATMENT OF LIFE INSURANCE PROCEEDS
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THE SECTION §199A PASS-THROUGH DEDUCTION
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SCHEDULE C OF FORM 1040
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BASIC INDIVIDUAL TAXATION
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TAX FEATURES & CAPABILITIES IN EMONEY ADVISOR'S FINANCIAL PLANNING PLATFORM
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TAX PROCEDURE
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INTERNATIONAL CROSS BORDER TRANSACTIONS
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IS ESTATE PLANNING DEAD FOR THOSE WHO ARE NOT SUBJECT TO THE ESTATE TAX?
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INTERNATIONAL TAX TREATIES
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EXPLORING THE CPA'S EXPANDING ROLE IN A CLIENT'S TAX AND FINANCIAL PLANNING
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INTERNATIONAL TAX: CONCEPTS IN A GLOBAL SOCIETY
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TAX EFFICIENT CHARITABLE GIVING STRATEGIES
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INTRODUCTION TO INTUIT PROSERIES: TAX SOFTWARE DEMONSTRATION
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1099-MISC: BOX BY BOX
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MANAGING COMPLEX IRS AUDITS OF MIDSIZE BUSINESS TAXPAYERS - EXPANDED
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WORKING WITH SCHEDULE C TAXPAYERS WITH INCOMPLETE RECORDS
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INTRODUCTION TO PROCONNECT TAX ONLINE: LIVE DEMO
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PUERTO RICO TAX INCENTIVES: HOW TO GET YOUR CLIENTS TO THE 4% TAX BRACKET
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THE IMPACT OF THE TAX CUTS & JOBS ACT ON LIFE INSURANCE PLANNING
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TAXATION OF US EXPATRIATES: TAX YEAR 2019
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Cpece webinars
§1031 Like-Kind Exchanges

§1031 LIKE-KIND EXCHANGES

CPE Processing Fee$40.00
Webinar TranscriptionN/A
Presentation Length Hour(s)2.0 hours
CPE Credits2.0 hours
CE Credits 2.0 hours
Course Id# - HURS9-T-00574-20-S
Subject Area Taxes (Federal Tax)
Course LevelBasic
Instructional MethodQAS Self-Study
PrerequisitesNone
Advance PreparationNone
Recorded DateFeb 04, 2020
Date OfferedFeb 04, 2020
Course Description

Please join us for a discussion on like-kind exchanges (LKE), known as one of the last great tax legal “shelters” available to those buying and selling real property. We will be covering the basic structure of a LKE, and ways a taxpayer can utilize qualified third party intermediaries (QI), tenancy-in-common structures including Delaware Statutory Trusts (DST). We will also explore creative solutions to sticky situations a taxpayer may find itself in obtaining replacement property. This course is ideal for CPAs, EAs, lawyers, real estate professionals, accountants or other tax professionals.

Learning Objectives: 
By the end of the course, the participant will be able to:


  • Determine whether a LKE can be used to defer taxes upon the sale of real property.

  • Know when it is appropriate to use a QI in effecting a LKE.

  • Define a DST and how it can be used in obtaining replacement property on a timely basis.

  • Become knowledgeable about ways to appropriately use the LKE structure in unusual situations.

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Frequently Asked Questions
  • CPAacademy self-study courses are online.
  • The self-study format allows you to a) access the material online 24/7 and b) study at your own pace.
  • Per NASBA guidelines, you have one year from date of purchase to complete each program.
  • Complete your final exam at any time and get graded instantly. You can retake the exam at no additional charge (unlimited attempts).
  • Print your own certificate of completion on the spot upon passing the exam.
  • Grading policies: a) courses have a minimum passing score 70% b) test takers will not be provided feedback on failed exams.
  • Upon achieving a passing score, test takers will be notified of the correct answers to the questions missed.

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Professor Allsion McLeod is currently a full-time Senior Lecturer at the University of North Texas, and has taught classes in Corporate Income Taxes, Multi-jurisdictional Taxation, Individual Taxes, Tax Research, Ethics and Financial Accounting. Prior to going into academia, she worked for 18 years in industry and in a Big Four accounting firm. Professor McLeod earned a law degree from Baylor School of Law, and an LL.M. degree in Taxation from Southern Methodist School of Law. She has been a licensed CPA since 1993 and has been licensed to practice law since 1992.

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CPAacademy.org (Sponsor Id#: 111889) 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 website: www.nasbaregistry.org.

CPAacademy.org 1685 S. Colorado Blvd, Suite #205, Denver, CO 80222

About Our Presenter

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Allison M. (Yee) McLeod, LL.M., JD, CPA, has served as an expert witness in multi-million dollar cases involving tax litigation and accounting malpractice.

Professor McLeod is also a full-time Senior Lecturer at the University of North Texas in Denton, Texas.  Her courses include Ethics, Corporate Taxation, Tax Research and Financial Accounting.