2019-2020 Graduate Catalog 
    Sep 29, 2023  
2019-2020 Graduate Catalog [ARCHIVED CATALOG]

ACCT 6602 - Taxation of Property Transactions

A continuation of Federal Income Taxation I emphasizing the fundamental principles concerning dispositions of property: analysis of basis, recognition of gain or loss, capital asset transactions, nonrecognition exchanges and depreciation recapture; inventory methods, changes in accounting periods, and accounting methods. 3 credits.