Description

This course explores the complex rules of installment sales, with a focus on their tax treatment and strategies to maximize the benefits. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.

Presented by Federal Tax Workshops, Inc

Target Audience

CPAs and members in industry seeking an in-depth review of installment sales.

Course Objectives

After attending this presentation, you will be able to...

• Implement practical strategies based on a thorough understanding of the complex rules
• Identify and recall key compliance issues
• Identify and recall significant issues in the installment sale tax form

Subjects

The major topics that will be covered in this course include:

• Installment sale treatment eligibility
• When to elect out of installment sale treatment
• Installment sale of business assets
• Installment sale default and the rules for personal property versus real property
• Installment sales and depreciation recapture

Prerequisites

Basic working knowledge of individual and business taxation.