Courses 2014 - 2015
LAW T 504 Income Taxation of Business and Investments
Credits: 3-5, Max 5
This course addresses the fundamental issues of the taxation of income related to businesses and investments. Topics include business deductions; capital expenditures; depreciation; below market loans; non-recourse debt; methods of accounting; gains and losses; like-kind exchanges; installment sales; passive activity losses and credits; and the at-risk rules.