Business & Shareholder Tax: Property Transactions
This course is part of U.S. Federal Taxation.
Course Cost
Free course
Intermediate
Skill Level
26 Hours
Self-paced lessons
This course cannot be purchased separately - to access the complete learning experience, graded assignments, and earn certificates, you'll need to enroll in the full U.S. Federal Taxation Specialization program. You can audit this specific course for free to explore the content, which includes access to course materials and lectures. This allows you to learn at your own pace without any financial commitment.
What you'll learn
Master cost recovery methods including MACRS depreciation
Calculate and analyze realized vs. recognized gains/losses
Understand tax treatment of like-kind exchanges and involuntary conversions
Apply special gain/loss provisions for business transactions
Implement netting process for different types of gains/losses
Skills you'll gain
This course includes:
4.8 Hours PreRecorded video
46 quizzes
Access on Mobile, Tablet, Desktop
FullTime access
Shareable certificate
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There are 9 modules in this course
This comprehensive course examines complex property transactions in U.S. federal taxation. Topics include cost recovery methods (depreciation, amortization, depletion), calculation of realized vs. recognized gains/losses, tax implications of nontaxable exchanges, and the netting process for gains/losses. The curriculum covers advanced concepts such as Section 1231 assets, depreciation recapture, and special provisions for business property transactions. Through detailed examples and practical applications, students develop expertise in handling complex tax situations.
Introduction to the Course
Module 1 · 1 Hours to complete
Introduction to Cost Recovery and Depreciation
Module 2 · 4 Hours to complete
Accelerated Depreciation, Amortization, and Depletion
Module 3 · 4 Hours to complete
Gains, Losses, and Adjusted Basis
Module 4 · 3 Hours to complete
Disallowed Losses, Like-kind Exchanges, and Involuntary Conversions
Module 5 · 4 Hours to complete
Special Gain/Loss Provisions
Module 6 · 2 Hours to complete
Character and the Netting Process
Module 7 · 3 Hours to complete
Depreciation Recapture and Other Items in the Netting Process
Module 8 · 3 Hours to complete
Final Comprehensive Exam
Module 9 · 2 Hours to complete
Fee Structure
Individual course purchase is not available - to enroll in this course with a certificate, you need to purchase the complete Professional Certificate Course. For enrollment and detailed fee structure, visit the following: U.S. Federal Taxation
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Faculties
These are the expert instructors who will be teaching you throughout the course. With a wealth of knowledge and real-world experience, they're here to guide, inspire, and support you every step of the way. Get to know the people who will help you reach your learning goals and make the most of your journey.
Frequently asked Questions
Below are some of the most commonly asked questions about this course. We aim to provide clear and concise answers to help you better understand the course content, structure, and any other relevant information. If you have any additional questions or if your question is not listed here, please don't hesitate to reach out to our support team for further assistance.




