WEBINAR: Like-Kind Exchanges: Qualifying for Tax Deferral Under Section 1031
2 Hours Federal Tax; IRS:
Section 1031 of the Internal Revenue Code allows taxpayers to defer recognition of gain or loss on the exchange of real property held for business or investment purposes, provided the replacement property is of “like-kind.” This powerful tax deferral tool has evolved significantly under the Tax Cuts and Jobs Act, which now limits its application to real property only.
This course provides a foundational understanding of the rules governing like-kind exchanges under Section 1031. Participants will learn how to identify qualifying exchanges, calculate gain when boot or debt is involved, and determine the basis of replacement property. The course also explores the mechanics of deferred exchanges, including the role of qualified intermediaries and the impact of Treasury Regulations. Current developments and IRS guidance will be discussed to ensure practitioners stay informed and compliant.
Registration Options
|
Registration Options
|
Credits | Price |
|---|---|---|
|
Member
Registration Ends 5/7/26 at 10:00 AM EDT
|
2.00 (Tax (Federal)) | $59.00 |
|
Non-Member
Registration Ends 5/7/26 at 10:00 AM EDT
|
2.00 (Tax (Federal)) | $89.00 |
James F. Tice, EA
Mr. James Tice is a distinguished leader in the firm’s tax practice. He specializes in organizing, preparing, and supervising complex tax planning and compliance for various tax-exempt organizations and small businesses. Mr. Tice frequently lectures on a wide range of topics, including tax, business, and ethics. He has been actively involved with the Pennsylvania Society of Tax & Accounting Professionals since 2005 and has been enrolled to practice before the IRS since 2012.
No show - No refund - no exceptions. No refund will be issued for any webinar in which the login information and course material has already been distributed. Please check spam/junk folders. No refund nor credit for a future program will be issued for any webinar for which you are registered but fail to attend. Applicable webinar bundle credits will be forfeited for any webinar no-show.
For More Information:
150 Corporate Center Drive Suite 205Camp Hill, Pennsylvania 17011
United States 800.270.3352