Federal CE
2016 2 Hours Capital Gains and Losses

2016 2 Hours Capital Gains and Losses

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Objectives

At the end of this lesson the student will:

  • Understand the difference between short-term and long-term capital gains
  • Explain the holding periods for different types of property
  • Identify capital assets
  • Determine basis in order to sell an asset
  • Know when the primary residence is excluded from capital gain

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