Frameworks for Dealing with Taxation of Property Transactions 2026

Author: Annette Nellen

CPE Credit: 2 hours for CPAs

Property transactions—from acquisition and creation to use and disposition—require a clear understanding of multiple tax frameworks to ensure accurate compliance and strategic planning. This course delivers a practical, structured approach to navigating the tax rules that apply to property transactions, including digital assets, transaction costs, debt considerations, and character of property. Participants will learn how to apply judicial doctrines, spot issues across various stages of a transaction, and use structured frameworks to avoid missing key tax rules. This session equips tax and accounting professionals with actionable tools to evaluate transactions effectively and remain compliant in an evolving regulatory landscape.

Publication Date: April 2026

Designed For
This course is ideal for professionals seeking a structured, reliable approach to evaluating property transactions and ensuring tax compliance.

Topics Covered

• Rules to consider in acquiring or creating property
• Rules relevant to property use, including depreciation and basis adjustments
• Rules applicable to property dispositions and character determinations
• Frameworks to ensure no relevant rule is overlooked—including digital asset ownership and reporting
• Key judicial doctrines and IRS guidance impacting property tax treatment
• Effects of debt, transaction costs, and related tax implications
• Reporting considerations for digital assets and complex property structures

Learning Objectives

• Apply tax frameworks that govern the acquisition, creation, use, and disposition of property
• Evaluate and report digital asset transactions using an appropriate compliance framework
• Analyze the impact of transaction costs and debt on property-related tax outcomes
• Identify relevant Internal Revenue Code provisions, regulations, and judicial authorities applicable to property transactions
• Apply key judicial doctrines—such as the step transaction doctrine—to real-world property tax scenarios

Level
Overview

Instructional Method
Self-Study

NASBA Field of Study
Taxes (2 hours)

Program Prerequisites
None