Course Information

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Capital Gains and Losses: Taxation Fundamentals (Third Edition)
Author: CCH Editorial Staff

Description:

The Jobs and Growth Tax Relief Reconciliation Act of 2003 lowered regular income tax rates and substantially changed the treatment of dividends and capital gains under the Code. As a result, converting ordinary income into capital gain can be rewarded by significant tax savings.

This course will provide the user with an understanding of the code sections governing the tax treatment of capital gains and losses, and provide a working understanding of how these rules operate. It also reviews recent legislation that impacts the tax treatment of capital gains, including the Working Families Tax Relief Act of 2004 and the American Jobs Creation Act of 2004.

Upon completion of this course, the participants should be able to do the following:

  • Analyze and apply the basic concepts of federal taxation regarding capital gains and losses.

  • Identify the changes affecting the tax treatment of capital gains and losses resulting from JGTRRA 2003 and other legislation.

  • Answer client questions regarding gains and losses with accuracy and confidence.

Course Details:
Price:  $64.00
Field of Study:  Taxes
Prerequisites:  None
Level:  Basic
Advanced Preparation:  None
CTEC course number:  1075-CE-7304
Course was last updated on:  04/28/11
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Library:
Learning Center Core

Technical Requirements:
To view and print downloadable content files available in this program, you will need Adobe Acrobat Reader. You can download the free Reader plugin at Adobe's website by clicking on the icon below, then following the instructions for installation on your computer.
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Credit Available For: Units
CPE 4.0 CPE
QAS 4.0 CPE
Enrolled Agent (Accepted by the IRS) 4.0 CPE
CTEC Federal 4.0 CE

Note: Recommended CPE credit is based on a 50-minute hour. Participants earning credits for states that require self-study to be based on a 100-minute hour will receive half the recommended CPE credits for successful completion of this course.

Since Continuing Professional Education requirements vary from state to state and are subject to change without notice, please contact your state board of accountancy for information on your CPE requirements and the applicability of this course to meet those specifications.

CCH has been approved by the California Tax Education Council to offer courses that provide federal and state credit towards the annual "continuing education" requirement imposed by the State of California. A listing of additional requirements to register as a tax preparer may be obtained by contacting CTEC at P.O. Box 2890, Sacramento, CA, 95812-2890, toll-free by phone at (877) 850-2832, or on the Internet at www.ctec.org.

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