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Checkpoint Learning

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Tax Skills You Need to Succeed: Installment Sales (IRC §453)   New

CATEGORY: Taxation
COURSE ID: W851T, VERSION 1.00
  Webinar
1 CPE Credits
Level: Overview
In today’s client-facing environment, tax professionals are expected to bring both technical knowledge and practical insight to every conversation. Building fluency in essential tax strategies helps professionals provide more meaningful value to clients, especially in areas that can ease transaction friction and optimize tax outcomes.

This series empowers tax professionals to strengthen their understanding of core areas of tax law with practical insights that improve client outcomes and enhance advisory conversations. Each session is designed to be concise, high-impact, and accessible for busy professionals looking to stay sharp and up to date.

The Tax Skills You Need to Succeed series includes four topic areas that can be taken together or independently.

  1. Tax Skills You Need to Succeed: Installment Sales (IRC §453) (W851T)
  2. Tax Skills You Need to Succeed: Like-Kind Exchanges (IRC §1031) (W852T)
  3. Tax Skills You Need to Succeed: Qualified Small Business Stock (IRC §1202) (W853T)
  4. Tax Skills You Need to Succeed: Opportunity Zones (IRC §1400Z-2) (W854T)
Tax Skills You Need to Succeed: Installment Sales (IRC §453)
This discussion will focus on the basic mechanical rules for structuring a sale transaction as an installment sale. Topics for this session will include eligible and ineligible transactions; calculation of gross profit ratio; recapture rules to previously depreciated property; rules for “contingent” installment sales; and more!

Who should attend: Tax professionals who seek a strong, clear understanding of this critically important provision of the Internal Revenue Code. Code Section 453 as one of the most important provisions in US income tax law.

THIS WEBINAR IS NOT ELIGIBLE FOR CTEC OR CFP CREDIT.

Instructor: Joseph B. Darby III, Esq.
Instructor assignments are fluid and subject to change.

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