Timing in Federal Tax

JURI Number: 
5640
Credit Hours: 
2
Course Description: 

Timing issues of income tax law: when an item of income should be included and a deduction taken. Includes integrity of the taxable year, tax accounting methods, inventory, depreciation, installment sales provisions, net operating losses, tax benefit rule, claim of right doctrine, and equity compensation.

Prerequisite: 
JURI 5120
Course Type: 
Course Concentrations: