This course emphasizes a tax planning and decision making approach, with a focus on recognizing the role taxes play in business decisions. The course addresses the tax practice environment, the determination of gross income, employee compensation, business expenses, property acquisition, disposition and cost recovery deductions and tax-deferred exchanges. The course also focuses on the taxation of corporations, sole proprietorships and flow through entities as well as the taxation of individuals and wealth transfer issues.
Level Restrictions
Exclude: UG-Undergraduate