Apr 24, 2024  
2019-2020 Graduate Catalog 
    
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2019-2020 Graduate Catalog [NOTE!!!! THIS IS AN ARCHIVED CATALOG. FOR THE CURRENT CATALOG, GO TO CATALOG.NIU.EDU]

ACCY 656 - Tax Concepts and Property Transactions

Study of the conceptual foundations of the federal income tax system and the appropriate tax treatment of a variety of property transactions, focusing on key federal tax statutes, regulations, rulings, and case law. Topics include loss limitations, characterization of gain/(loss), like-kind exchanges, and involuntary conversions.

Prerequisites & Notes
PRQ: A grade of C or better in ACCY 644 or consent of the department.

Credits: 3