Like-Kind Exchange Reporting

This lecture reviews the rules governing like kind exchanges.

Topics Covered

* The types of property that qualify for like-kind exchange treatment
* Time frame for identifying and acquiring replacement property
* Use of qualified intermediaries
* Identifying boot and determining taxable gain on sale
* MACRS depreciation rules that apply to replacement property
* Sale of home
* How to report a like-kind exchange on Form 8824

You can purchase the manual for this course for $0.99 at http://pnwtaxschool.com/oc-catalog/all/section-1129?keywords=like-kind

Pacific Northwest Tax School is approved by the following organizations as a provider of continuing education:

* The IRS
* NASBA QAS (NASBA Sponsor #109290),
* Oregon Tax Board,
* The Texas State Board of Public Accountancy (Texas Sponsor #009794)
* The New York State Board for Public Accountancy (Sponsor License #002479)

You can receive 1 hour of free CE by enrolling in this course at http://pnwtaxschool.com/oc-catalog/all/section-995?keywords=like-kind

Terms of use

Pacific Northwest Tax School’s course materials and teaching techniques are valuable proprietary information of Pacific Northwest Tax School, and all such information is subject to copyright, including written, recorded, internet based as well as all other electronic media. Each Student agrees that she/he will use the information only for purposes of education and training; and as a condition of enrollment, that they will not disseminate the information to any third party and will treat the materials as confidential information of Pacific Northwest Tax School. As a condition of enrollment, Students pledge not use any information in any competitive fashion, including to create or derive competitive materials. Students further agree that any breach of these terms and conditions shall cause the school irreparable harm, entitling Pacific Northwest Tax School to injunctive relief, as well as any other remedy that may be available at law or equity. Students shall have twelve months from date of enrollment in any continuing education course, to successfully complete the course and receive their Certificate of Completion.

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