Course Detail
Units:
3.0
Course Components:
Lecture
Enrollment Information
Enrollment Requirement:
Prerequisites: Graduate Standing OR Masters status in the School of Business.
Description
Basic analysis of the federal tax system examining the role of taxation in society, sources of tax authority, and critical areas in individual and business income taxation, including: gross income; deductions; basis determination; business losses; depreciation; nontaxable exchanges; sale of capital and business assets; and a survey of taxation of corporations, and partnerships.