This CPE course provides an overview of the key concepts and tax consequences of transactions involving capital gains and losses with Special Rules including the new Net investment Income Tax imposed by Section 1411 of the Internal Revenue Code (IRC), effective beginning in 2013, and the now final Section 1411 Regulations. It also provides a working understanding how the following Special Rules operate and what you can do to take maximum advantage of these provisions: Section 1245, Section 1250, Section 179 and Section 1202. Upon completion of this course, you should be able to: Analyze and apply the concepts of federal taxation regarding capital gains and losses involving Special Rules. Identify the changes affecting the tax treatment of capital gains and losses resulting from the Net Investment Income Tax (NIIT) (Code Sec. 1411 and applicable regulations). Answer client questions regarding Capital Gains and Losses involving Special Rules with accuracy and confidence.