Part II focuses on what happens when fixed assets are sold, exchanged, or otherwise disposed of. Participants will learn how depreciation claimed during ownership affects taxable gain, depreciation recapture, and after-tax proceeds, and how transaction structure can materially change outcomes.
Learning Objectives:
- Analyze how depreciation deductions affect gain recognition.
- Apply §1245 and §1250 recapture rules correctly.
- Calculate and plan for unrecaptured §1250 gain.
- Evaluate how transaction structure influences tax results.
Who Should Attend:
- CPAs
- Tax advisors
- Professionals responsible for asset allocation and reporting
Register For This Webinar
- Date: December 11, 2026
- Time: 2pm Eastern / 11am Pacific
- Length: 1 hour
- CPE: 1 credit