Credit Hours: | 3 |
Description: | This course is a study of advanced principles of federal income taxation not covered in Basic Income Tax Concepts, including tax accounting and other timing issues, choice of taxable year, time value of money, disallowances and restrictions of losses and deductions, charitable contributions, and the minimum tax. |
Prerequisite: | Tax - Basic Tax Concepts |
AWR Possible: | None |
Enrollment Cap: | None |