Course Catalog

NUMBER COURSE TITLE
TA 330
PROPERTY TRANSACTIONS

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: Summer 2014 , Spring 2014 , Fall 2013