BEGIN:VCALENDAR VERSION:2.0 PRODID:-//jEvents 2.0 for Joomla//EN CALSCALE:GREGORIAN METHOD:PUBLISH BEGIN:VTIMEZONE TZID:America/Los_Angeles X-LIC-LOCATION:America/Los_Angeles BEGIN:DAYLIGHT TZOFFSETFROM:-0800 TZOFFSETTO:-0700 TZNAME:PDT DTSTART:19700308T020000 RRULE:FREQ=YEARLY;BYMONTH=3;BYDAY=2SU END:DAYLIGHT BEGIN:STANDARD TZOFFSETFROM:-0700 TZOFFSETTO:-0800 TZNAME:PST DTSTART:19701101T020000 RRULE:FREQ=YEARLY;BYMONTH=11;BYDAY=1SU END:STANDARD END:VTIMEZONE BEGIN:VEVENT UID:cd12a3f870fe29242f665d48cdbc9b801317 CATEGORIES:In-Person Chapter Meetings SUMMARY:Form 4797 - Sales of Business Property - San Jose Chapter Virtual Meeting DESCRIPTION:
Wednesday, Dece
mber 7, 2022
1:00 - 3:00 PM PST
Online Meeting
via Zoom
This will be Zoom Meeting. Once you register and pay, the Zo
om link will be provided for you to log in at the designated meeting time.
Zoom does require registration before entering the meeting.
We will navigate Form 4797 and understand how to p roperly complete it when we encounter Sales of Business Property. We will l earn about recapture and appreciate the importance of properly computing de preciation for business property. Sales of business property are different from sales of capital gains property, but the gains will flow to Schedule D . However, the losses will not be limited to the capital loss limitation of $3,000 per year.
Lawrence Pon, CPA/PFS, CFP, EA, USTCP, AEP
Mr. Pon is a
Certified Public Accountant, Personal Financial Specialist, Certified Fina
ncial Planner, Enrolled Agent, United States Tax Court Practitioner, and Ac
credited Estate Planner in Redwood Shores, CA. Mr. Pon has been in practice
since 1986 and enjoys helping his clients reach their financial goals. He
frequently speaks on tax and financial planning topics. Mr. Pon received hi
s BS in Business Administration with emphases in Accounting and Finance fro
m the University of California, Berkeley and MS in Taxation from Golden Gat
e University in San Francisco.
2 Federal Law hours (Topics covering existing tax law)
IRS: 18QC1-T-01760-22-O
CTEC: 1000-CE
-5181
Knowledge Level: Advanced (More experienced)
Registration before December
4, 2022
Registration Fee (Member): $0
Regis
tration Fee (Non-Member): $30
Registration
after December 4, 2022
Registr
ation Fee (Member): $10
Registration Fee (Non-Member): $4
0
Cancellation and Refund Policy for
This presentation has been designed to meet the requirements of the Return Preparer Office, the California State Board of Accountancy; and the Califor nia Tax Education Council including code 31 of Federal Regulations10.6 (g). This does not constitute an endorsement by these groups. A listing of addi tional requirements to renew tax preparer registration may be obtained by c ontacting CTEC at P.O. Box 2890, Sacramento, CA. 95812- 2890, or phone CTEC at (877) 850-2832, or on the Internet at www.ctec.org.
DTSTAMP:20240329T132844 DTSTART;TZID=America/Los_Angeles:20221207T130000 DTEND;TZID=America/Los_Angeles:20221207T150000 SEQUENCE:0 TRANSP:OPAQUE END:VEVENT END:VCALENDAR