2023-2024 Graduate Catalog 
    
    Dec 09, 2023  
2023-2024 Graduate 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.