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The Property Tax Deskbook, 23rd Edition, 2018
Virtual 2020 May Tax Meeting: Sales, Exchanges & Basis and Capital Recovery & Leasing [CC]
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Virtual 2020 May Tax Meeting: Sales, Exchanges & Basis and Capital Recovery & Leasing [CC]
A series of panels over three hours including: Hot Topics within the life cycle of property, TICs and DST structures and Rev.Proc. 2002-22, and Section 1061 proposed regulations. See below for panel details.
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Closed Captioned. Capital Recovery & Leasing
Hot Topics Within the Life Cycle of Property. This panel will focus its discussion on various "hot topics" in the capitalization and cost recovery space set amidst the backdrop of the life cycle of property. Topics will include the placing in service of property generally with a focus on parsing through the placed in service nuances of qualified improvement property, parsing through the definition of real vs. personal property and its corresponding impact on cost recovery (including a discussion on bonus depreciation under Section 168(k), Section 179 expensing, revisiting application of the tangible property regulations, Section 1031 implications, and cost segregation opportunities and issues) and disposition of property with a particular focus on recent events attributable to the COVID-19 pandemic and the potential to utilize the provision of Section 165/Section 165(i).
Panelists:
Jane Rohrs, Deloitte, Washington, D.C. (Moderator)
Kathleen Reed, Branch Chief, Branch 7, Office of Chief Counsel – Income Tax & Accounting, Internal Revenue Service, Washington, D.C.
Jaime Park, Attorney, Office of Chief Counsel – Income Tax & Accounting, Internal Revenue Service, Washington, D.C.
Suzanne Sinno, Attorney, Office of Chief Counsel – Income Tax & Accounting, Internal Revenue Service, Washington, D.C.
Edward Schwartz, Attorney, Office of Chief Counsel – Income Tax & Accounting, Internal Revenue Service, Washington, D.C.
Justin Grill, Attorney, Office of Chief Counsel – Income Tax & Accounting, Internal Revenue Service, Washington, D.C.
Carol Conjura, KPMG, Washington, D.C.
Glenn Johnson, EY, Washington, D.C.
Richard Shevak, CohnReznick, Roseland, NJ
Sales, Exchanges and Basis
SEB in the Time of Corona. IRS Notice 2020-23 extended several federal tax deadlines, including many relevant to topics the Sales, Exchanges, and Basis constituency considers important, in recognition of the effect the COVID-19 crisis was having on taxpayers. Practitioners appreciated the relief, but the Notice's reference to Rev. Proc. 2018-58 sparked confusion regarding regulatory interpretation, and advisors had to hatch new strategies about how to handle the shifting environment. This program will explore the measures the IRS has taken (and perhaps might take in the future) to combat the fallout from COVID-19, then discuss implications for practitioners and solicit comments from the audience about the interesting fact patterns they've encountered since the onset of the pandemic.
Panelists:
Mary Foster, 1031 Services Inc, Seattle, WA
Product Details
Panelists
Carol Conjura, Christopher Alan Cunningham, Edward Schwartz, Glenn M Johnson, Jaime Park, Jane Rohrs, Justin Robert Grill, Kathleen Reed, Marty Sullivan, Max A Hansen, Richard Shevak, Roberta Frances Mann, Suzanne Baker, Suzanne Sinno
Sponsors
Section of Taxation
Product Code
TX2006MAYW14OLC
Duration
180
Publication Date
7/21/2020 12:00:00 AM
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