Form 4797 - Reporting the Sale of Trade or Business Property (2 hours)

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Apr 30, 2020

Registration: 12:30 PM / Program: 1:00 PM - 3:00 PM

Fees

Member Fee: $0.00
Nonmember Fee: $0.00

Available Discounts

AICPA Member: None
Full time Accounting Educator: None

Description

This training session is designed to get the accountant up to speed on the Form 4797 preparation issues. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.

Designed For

Tax professionals that need an in-depth training of the preparation of the Form 4797

Objectives

Once participants have completed this session they should be able to prepare the Form 4797 and understand the income tax laws with respect to the sale of trade or business property.

Major Subjects

  • Review the ordinary income recapture rules under IRC A1245, A1250 and A291
  • Discuss the tax treatment of IRC A1231 gains and losses including the 5-year lookback rule
  • Walk through the preparation issues of the Form 4797

This event has already passed. If you have any questions, please contact us at 503-641-7200 or email profdev@orcpa.org.