TAX-802 Taxation of Property Transactions
This course builds upon the basic exposure to the taxation of property transactions in TAX 801. The course explores realization and recognition issues related to the disposition of property. It includes the coverage of basis, holding period, the characterization of gains and losses, passive activity and at-risk rules, amortization, depreciation and depreciation recapture, and other current tax topics related to property transactions. It emphasizes professional tax practice by incorporating the research of complex transactions, the preparation of tax journal entries, and professional writing and communication skills. Tax planning skills are learned via the exploration of transaction structuring techniques that minimize or defer tax exposure.
Prerequisite
Student has satisfied all of the following Student has satisfied all of the following Academic Unit (Computed) in the selection list Accounting, Accounting and Business Law, Business Administration, Business Administration Executive, Business Analytics, Business Law and Ethics, Entrepreneurship, Finance, Health Administration, Information System, Information Systems and Operations Management, INTO Sawyer Business School, Management and Entrepreneurship, Management Studies, Marketing, Moakley Center for Public Management, Public Administration, Public Administration and Health Administration, Sawyer Business School, Strategy and International Business Or Programs of Study any in the selection list Business Economics Major BSBA And Student has satisfied all of the following Students who didn't specify one or more of these Programs of Study or Program Foci Continuing and Professional Studies Graduate And Student has satisfied all of the following Student has completed all of the following course(s) TAX 801 - Federal Taxation of Income
Offered
Spring