Nov 25, 2024  
2021-2022 Graduate Catalog 
    
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2021-2022 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 student must earn a grade of C or better in an income tax concepts course prior to enrollment.

Credits: 3