Course Information

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Capital Gains and Losses: Taxation Fundamentals (Second 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.

Course Details:
Price:  $65.00
Field of Study:  Taxes
Prerequisites:  None
Level:  Basic
CTEC course number:  1075-CE-2246
Course was last updated on:  05/19/2008
Library:
Learning Center Core
Wealth Management

Technical Requirements:
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Credit Available For: Units
CPE 4.00 CPE
CTEC Federal 4.00 CE
Enrolled Agent (Accepted by the IRS) 4.00 CPE
QAS 4.00 CPE

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.