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Mar 28, 2026
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CETAX 509 - Sales & Exchanges of Property
A study of the Internal Revenue Code as it applies to sales and exchanges of personal and real property. Particular emphasis is given to capital gains and losses; Section 1231 gains and losses; and to non-recognition transactions, including like-kind exchanges; involuntary conversions; sale of a residence; and foreclosures. Installment sales, taxable sales of businesses, and sales involving securities and commodities are also considered in detail. The at-risk rules and the passive activity loss rules will also be studied.
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