INCOME TAX TIMING ISSUES/PROPERTY TRANSACTIONS
(LAWN-4038) - 4 UNITS

This course combines the materials of Income Tax Timing Issues and Income Taxation of Property Transactions in a single four-unit offering. Topics covered include accounting methods, net operating losses, interest imputation, error correction, deferred payment sales, non-recognition transactions of individual taxpayers, depreciation recapture, and tax research. Students will be asked to research and prepare a tax memorandum.

Tax LLM Course  

Prerequisites:
Income Taxation I (LAWN-4001) 
or
LAW-4N01 
or
Income Taxation I (LAWN-4001) 
or
LAW-4N01 
or
Introduction to Income Taxation (LAWN-1010) 
or
LAW-1N10 
or
Income Taxation Intensive (LAWN-4099) 
or
LAW-4N99 
or
LLS Tax Program Waiver