Golden Gate University

Effective 7/11/11 Analyzes federal income taxation of property transactions, including definition and mechanics of property transactions, definition of capital assets, nonrecognition property transactions, including I.R.C. Sections 121, 1031 and 1033; examination of the at risk and passive loss rules. Corequisites: TA 318 and TA 329.

Units: 3 , Offered: Fall 2013 , Summer 2013 , Spring 2013