LAWS 452 - Tax Accounting
(2 cr.) This is a study of the proper timing of the inclusion of income items and deductability of expenses under certain provisions of the Internal Revenue Code, including discussion of installment sales, imputed interest and time value of money concepts, net operating losses, inventories, limitation of losses from passive activities, the At-Risk Rules, the Tax Benefit Rule, and the Claim-of-Right Doctrine. Every Year, All

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