Executive Education · Finance
Property Taxation of Business Owners and Shareholders
Explore business taxation, property transactions and their consequences for owners and shareholders.
Programme overview
Build your professional perspective.
The course provides an introduction to income taxation of corporations and their shareholders.
The course focuses on relevant provisions of the internal revenue code, as well as related treasury regulations, and judicial opinions governing corporate formation, operations, distributions, and liquidation.
Learning outcomes
What you will work towards.
- Learn and explain the classification of both real and personal assets as well as applicable conventions used in depreciating property
- Take a deeper dive into concepts of cost recovery
- Understand property transactions and their tax consequences under a number of jurisdictions
- Discuss non-taxable exchange
- Discuss the rules governing non-taxation on sales
- Understand the importance of holding period.
Programme outline
Explore the key topics.
- Overview of Business Taxation
- Corporate Income Taxation
- Corporate Formation
- Corporate Non-Liquidating Distributions
- Corporate Redemptions and Partial Liquidations
- Corporate Liquidations
- Corporate Reorganizations
- Cost Recovery: Depreciation
- Property Transactions: Gains, Losses, Exchanges, Involuntary Conversions, Tax Free Gains, Character, Recapture and Adjusted Basis
- Amortization and Depletion
Your next step
Plan your participation.
Ask about availability, programme arrangements or attending with colleagues.