Capital Gains and Losses: The Fundamentals
Learning objectives

After completing this course, the learner should be able to:

  • Define and recognize examples of capital assets
  • Recognize the assets covered under Internal Revenue Code Section 1231 (e.g., property used in a trade or business, unharvested crop)
  • Identify and calculate Section 1231 gain and loss
  • Recognize the rules for capital gains taxation(e.g., short-term, long-term)
  • Calculate capital gains and losses
National Registry of CPE Sponsors

A Becker Professional Education is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website:

Becker Professional Education Sponsor I.D. Numbers NASBA: 107294, New York: 002087, New Jersey: 20CE00226700, Texas: 009580, Ohio: CPE.186, Illinois 158.002405, Pennsylvania: PX177823

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