Content Provider
Allsionmcleod logo

Divvy middlebanner 022521
Self-Study CPE
MANAGING COMPLEX IRS AUDITS OF MIDSIZE BUSINESS TAXPAYERS - EXPANDED
View Details/Register
WORKING WITH SCHEDULE C TAXPAYERS WITH INCOMPLETE RECORDS
View Details/Register
INTRODUCTION TO PROCONNECT TAX ONLINE: LIVE DEMO
View Details/Register
NON-FILERS: A DIFFERENT TYPE OF CIENTELE
View Details/Register
ADVISING A FAMILY AFTER THE DEATH OF A LOVED ONE: TAX & FINANCIAL CONSIDERATIONS
View Details/Register
TAXATION OF US EXPATRIATES: TAX YEAR 2019
View Details/Register
INTERNATIONAL TAX TREATIES
View Details/Register
THE MATHEMATICS OF SECURE: WHERE THE TAX LAW AND ECONOMICS COLLIDE
View Details/Register
ESOPS 101: A DETAILED INTRODUCTION OF EMPLOYEE STOCK OWNERSHIP PLANS
View Details/Register
CARES ACT ENFORCEMENT: WHAT CAN WE EXPECT FROM THE IRS?
View Details/Register
TAXPAYER PENALTIES, PROMOTER PENALTIES AND FRAUD REFERRALS
View Details/Register
PUERTO RICO TAX INCENTIVES: HOW TO GET YOUR CLIENTS TO THE 4% TAX BRACKET
View Details/Register
UPDATES FROM IRS CHIEF COUNSEL AND INDEPENDENT OFFICE OF APPEALS
View Details/Register
UPDATES FROM HEAD OF IRS COLLECTION AND THE TAXPAYER ADVOCATE
View Details/Register
BEST IRA IDEAS IN 2020
View Details/Register
UNDERSTANDING PARTNERSHIP TAXATION: TYPES OF BASIS & CONTRIBUTIONS
View Details/Register
DOMESTIC TAX ISSUES FOR IMMIGRANTS & ALIENS
View Details/Register
PENALTY STANDARDS FOR THE TAXPAYER AND THE PREPARER
View Details/Register
S CORPS: EVERYTHING YOU NEED TO KNOW
View Details/Register
THE SECTION §199A PASS-THROUGH DEDUCTION
View Details/Register
TAX CUTS & JOBS ACT: INDIVIDUAL TAX PREPARATION
View Details/Register
IMPACT OF COVID-19 AND THE TAX CUTS AND JOBS ACT ON LIFE INSURANCE PLANNING
View Details/Register
INTERNATIONAL TAX: CONCEPTS IN A GLOBAL SOCIETY
View Details/Register
UNDERSTANDING PARTNERSHIP TAXATION: DISTRIBUTIONS
View Details/Register
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 Credits 2.0 hours
Subject Area 2.0 - Taxes (Federal Tax)
CE Credits 2.0 hours
Course Id# - HURS9-T-00711-20-S
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.

Self-Study Course Instructions:

FOR DOCUMENT-BASED COURSES

Download the course document(s) (below) and follow prompts contained in the document.



FOR RECORDED COURSES WITH VIDEO

Download any course document(s) (below) which may include handouts, glossary, transcripts, etc. Follow any prompts contained in the documents to help you complete the course. Most documents are searchable.

Play the recording, noting the sectional guides indicating where topics on the agenda are covered and the prompts to pause video playback to respond to a review question (located below the video playback area). The timestamps for review questions are also noted below.

Upon completing the video and successfully answering all review questions, you will then take the final exam.

1031exchange selfstudy
Handout Materials
Presentation Slides
Review Questions
Review Questions
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.

Loading ...

Loading ...
Allsionmcleod logo

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.

Nasba
Logo qas

NASBA Approved

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

Allsionmcleod logo

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.