AC420

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Advanced Federal Income Tax

Business, School of College of Professional Schools

Subject Code

AC

Number

420

Title

Advanced Federal Income Tax

Description

This course is designed to provide students with a solit understanding of the U.S. Federal Tax System as it relates to property transactions of business owners and shareholders. Topics include cost recovery; depreciation, amortization and depletion, realized versus recognized gains and losses, adjusted-basis considerations, non-taxable transactions; like-kind exchanges, involuntary conversions and sale of primary residence and the netting process for gains and losses. 3 Lecture hours. Prerequisite: AC 336. Offered: Spring

Course Typically Offered

-

3

Maximum Variable Credits

-

Repeatable

-

Number of Course Repeats When Repeatable

-

Max Credits Repeatable

-

Department or School

College

College of Professional Schools