Courses 2009 - 2010
LAW T 503 Problems Of Timing
Credits: 2-3, Max 3
An advanced analysis of tax accounting issues and all problems relating to the timing of income. In addition to the basics of the cash and accrual methods, there will be consideration of the at-risk rules, passive activity losses and credits, installment and deferred payment sales, loss carryovers and carrybacks, inventories and the uniform capitalization rules, §482 adjustments and original issue discount (OID) problems.
Course Sections and Instructors