Capital Gains Tax

What You Will Learn

• 1 Learn the fundamentals of capital gains tax including definitions, types, and applicability.
• 2 Understand how to calculate capital gains and losses with accurate cost basis and netting rules.
• 3 Analyze special asset classes such as real estate, collectibles, and inherited property.
• 4 Apply tax planning strategies including loss harvesting, deferral, and charitable giving.
• 5 Implement proper reporting and compliance procedures using IRS forms and schedules.
• 6 Explore international capital gains taxation including foreign asset reporting and treaties.
• 7 Evaluate corporate capital gains, dividend taxation, and pass-through entity implications.
• 8 Develop skills for tax-efficient retirement planning with IRAs and 401(k) strategies.
• 9 Assess the impact of tax reform proposals on capital gains rates and holding periods.
• 10 Synthesize advanced techniques such as installment sales, Section 1031 exchanges, and opportunity zones.