Скачать с ютуб Introduction to Capital Assets | Capital Gains Capital Losses | Income Tax Course | TCJA | CPA Exam в хорошем качестве

Introduction to Capital Assets | Capital Gains Capital Losses | Income Tax Course | TCJA | CPA Exam

✅For more visit: www.farhatlectures.com #taxes accountingstudent #cpaexam Recognized gains and losses must be properly classified. Proper classification depends on three characteristics: The tax status of the property (capital, § 1231, or ordinary). The manner of the property’s disposition (sale, exchange, casualty, theft, or condemnation). The holding period of the property (short-term: one year or less; long-term: more than one year). Personal use assets and investment assets are the most common capital assets owned by individual taxpayers. Personal use assets usually include things like a residence, furniture, clothing, recreational equipment, and automobiles. Investment assets usually include stocks, bonds, and mutual funds. Remember, however, that losses from the sale or exchange of personal use assets are not recognized. My website: https://farhatlectures.com/ Facebook page:   / accountinglectures   LinkedIn: https://goo.gl/Pp2ter Twitter:   / farhatlectures   Email Contact: [email protected]